Pre-answer motions are a favorite tactic of defendants. I like them too. And the appropriate templates should be kept handy in IRS’s shot locker as well.

Ch J L Paige (“Iron Fist”) Marvel thus reminds IRS’s counsel in Craig D. Kahn, Docket No. 8733-17, filed 5/22/17, a real dull day at The Glasshouse.

Craig is petitioning a SNOD for tax year 2017, which he doesn’t attach to his petition. This isn’t surprising, because unless Craig somehow has a tax year that ended after January 1 but before April of this year, a SNOD for tax year 2017 is an unlikely occurrence.

IRS answers Craig’s petition, claiming no SNOD or NOD. And not a word about a jurisdictional motion to follow.

“The answer was similarly silent regarding any other potential taxable years that might support this proceeding, simply noting that petitioner’s 2017 tax year had not yet closed.” Order, at p. 1.

OK, but where does that leave this case?

Ch J Iron Fist will tell us.

Since the record shows neither a SNOD nor NOD for 2017, and is silent as to any other year, IRS can either make a jurisdictional motion, or show some basis for jurisdiction, with documents annexed.

A pre-answer motion would have saved a lot of trouble.