Attorney-at-Law

PRACTICE TIPS

In Uncategorized on 07/20/2017 at 14:02

Just back from an enlightening CLE/CE, courtesy of The Jersey Boys and a well-known law firm that is anything but sad (despite the contrary suggestion in its name), I want to thank the Boss Hoss of The Jersey Boys for plugging this my blog, and hasten to add that no goods or services were provided in exchange therefor. And thanks to said law firm for their bagels and hospitality.

Now I turn to a couple practice tips (hi, Judge Holmes).

First up, Jessica A. Gant, Docket No. 11677-17, filed 7/20/17. IRS initially wants to toss Jess’ petition on what the cricketers would call “leg before wicket.” Jess dropped a petition on Bankruptcy Court, and thereafter petitioned Tax Court. Well, we all know the saver clause in Section 6213(f)(1) tolls Jess’ time to petition until she’s out of Bankruptcy Court, so no biggie.

But IRS gets creative, and subsequently moves to hold the Tax Court proceeding in abeyance until IRS vacates the automatic stay in 11USC§362(a)(8). The problem is that anything that violates the automatic stay is void, not voidable; thus, there is no proceeding to stay, because the petition is a nullity.

Ch J L. Paige (“Iron Fist”) Marvel is much kinder than I would be, if I were a Tax Court Judge (which I thank whatever gods may be that I’m not). She tells IRS’ counsel to brief what effect IRS’ motion, should it succeed, would have on jurisdiction. My suggestion to counsel, and anyhone else similarly situated: Just cite Section 6213(f)(1).

Next we have Richard A. Winter, Docket No. 21429-13W, filed 7/20/17. Obviously a whistleblower case, but here both IRS and Rich blew it. “…the parties electronically filed a Joint Stipulation, which was in fact a proposed Stipulated Decision. Stipulated Decisions cannot be filed electronically.” Order, at p. 1.

This is yet another in my ongoing series “Stipulate, Don’t Capitulate.” I won’t cite to my numerous blogposts on the subject. But when you stipulate, be extra careful; to what are you agreeing? Check out “The Practitioner’s Guide to Electronic Case Access and Filing.”  Especially page 97.

And tell ‘em Ch J L. Paige (“Iron Fist”) Marvel sent you.

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