In Uncategorized on 08/03/2017 at 14:45

The loyal long-time readers of this my blog will doubtless remember the ongoing scrimmage between IRS and various enfants de la patrie (both temporary and permanent) over the creditability against US income tax for payments on account of the  contribution sociale généralisée and the contribution pour le remboursement de la dette sociale.

Well, if you’re a malihini, as they say on the most beautiful islands I know of, or maybe so have forgotten, check out my blogposts “Va-T’en, Enfants de la Patrie,” 4/2/14, and “Revenez, Enfants de la Patrie,” 9/21/16.

OK, so you dig that DC Cir. tossed the dictionary at Judge Lauber, and told him to put away childish things, and figure out what the US of A and France were doing when they crafted and drafted the Tote, which for you civilians is the Agreement on Social Security Between the United States of America and the French Republic, March 2, 1987, 2260 U.N.T.S. 145, available at https://

So today Ch J L Paige (“Iron Fist”) Marvel gets into it in Robert Eslampour & Sophie Eslampour, Docket No. 10515-12, filed 8/3/17.

Like Ory & Linda Eshel, co-stars of the second of my abovecited blogposts, Rob & Sophie want to credit or deduct, as the case may be, their CSG and CRDS. But that depends, as aforesaid.

So Ch J Iron Fist, seeing that IRS is waiting for France to stride forth like the famous 1830 Delacroix, tells both sides to cool it.

“Respondent’s counsel states that counsel for the Internal Revenue Service is in the process of requesting an official position from the French government regarding Eshel and will submit it to the Court. Respondent’s counsel states that a resolution of the issue in Eshel may facilitate a settlement of this case and requests in effect that proceedings in this case be stayed until a decision in Eshel has been issued. Respondent’s counsel requests that this Court permit respondent to file a written status report 30 days after this Court issues its decision in Eshel.”

Cain’t hardly wait.


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