Attorney-at-Law

PRO SE? OY VEY!

In Uncategorized on 08/15/2017 at 16:30

Please pardon the technical arcana in my headline, but I feel for Ch J L Paige (“Iron Fist”) Marvel, the Hardliner from the Old Line State.

See Melvyn Duane Salter, 21045-15L, filed 8/15/17. Mel was pro se (of course, else why this headline?) back last October. And lost an off-the-bencher per order dated 11/3/16. No, I didn’t blog it.

But whatever the story was back last November (which you can read for yourself here), this is not the way to begin your trial.

“Mr. Salter: In the event that I don’t agree with any decision that’s made today, will I have the right to appeal?

“THE COURT: You have the right to appeal that when I enter a decision.” Order, at p. 1.

And yes, there is a Notice of Appeal form on the Tax Court website.

Mr. Salter writes Ch J Iron Fist a letter, wherein he claims he couldn’t find it on the IRS website. He’s right, because IRS and Tax Court are two separate bodies.

Of course, he’s only six months late with his letter, but Ch J Iron Fist gives him the Khadija Duma treatment.

Remember Khadija? No? Well, check out my blogpost “Go For It,” 1/23/12.

Ch J Iron Fist decides to let 4th Cir sort out whether Mr Salter can appeal late.

“As a notice of appeal, his letter would appear to be untimely. Pursuant to I.R.C. section 7483, a notice of appeal would have been due to be filed in Mr. Salter’s case ‘within 90 days after the decision of the Tax Court is entered’-i.e., on February 1, 2017. See also Tax Court Rule 190(a). No notice of appeal was filed by that time. Rather, Mr. Salter’s letter was mailed 6 months later. However, it will be for the Court of Appeals to decide the timeliness of Mr. Salter’s appeal. We simply discern that the recent filing “clearly evinced an intent to appeal”….” Order, at p. 3.

4th Cir., it’s your party.

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