Attorney-at-Law

“DELEGATI NON POTEST DELEGARE” – PART DEUX

In Uncategorized on 05/17/2017 at 15:39

The improperly-signed SNOD is an old rounder’s gambit, and Leroy Muncy, dodge-flogger and dodger, played it well. See my blogpost “Delegati Non Potest Delegare,” 5/9/16, where Eighth Cir. vacated Judge Nega’s whang to Leroy’s pate because Judge Nega failed to address the delegation order allowing Janet A. Miller, IRS Technical Services Territory Manager, to sign the SNOD that brought down Leroy.

Well, “We afforded the parties the opportunity to supplement the record on remand.  Accordingly respondent filed with the Court Delegation Order 4-8.” Leroy Muncy, 2017 T. C. Memo. 83, filed 5/17/17, at p. 2.

And, surprise, surprise, “The notice of deficiency was signed on behalf of the Commissioner by Ms. Miller, Technical Services Territory Manager, pursuant to Delegation Order 4-8, set forth in Internal Revenue Manual (IRM) 1.2.43.9 (Feb. 10, 2004).  In the notice respondent calculated petitioner’s total corrected tax liability for each year.  For each of the tax years 2000 through 2002 petitioner’s deficiency amount was his total corrected tax liability.  For each of the tax years 2003 through 2005 respondent reduced petitioner’s total corrected tax liability by the amounts of criminal restitution ordered for that year to come up with the deficiency amount.  On September 30, 2013, respondent made assessments of the restitution in his internal records.  On June 13, 2014, respondent filed a first amendment to answer stating that petitioner’s deficiency for each of the tax years 2003 through 2005 should be petitioner’s total corrected tax liability for that year unreduced by the amount of criminal restitution for that year.” 2017 T. C. Memo. 83, at pp. 7-8.

Apparently Leroy didn’t pay the restitution, so we’re back to the distinction between  “as if” and “as.” See 2017 T. C. Memo. 83 at pp. 15-18 if lexicographical hyper-subtleties float your boat.

At the end of the day, IRS’ numbers are sustained.

But as the curtain falls, Leroy pulls one last dodge. He avoids the Section 6673 frivolity chop.

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