In Uncategorized on 08/25/2017 at 22:09

The start of the last weekend in August inspires me with no immoderate zeal to unpack run-of-the-mine Tax Court orders, as Never on Friday is the rule for opinions and decisions.

But that Obliging Jurist, Judge David Gustafson, designates Robert Fred Helms, Jr., Docket No. 11046-16L, filed 8/25/17, and therein is an ace that we can all keep.

Rob Fred seems to think a CDP is maybe a mediation. But whatever, he has two years at issue now, for which he filed returns two and three years late, respectively.

He did have five (count ‘em, five) years of unpaid taxes, exclusive of one these two years now at issue, for which IRS filed a lien seven years ago.

That NFTL is not (Judge Gustafson’s emphasis) the predicate for this case, even though the years now at issue was roped into that lien.

Clear? Thought not.

The point of all this (I hear my readers saying, “There was one? How quaint.”) is that back then Rob Fred filed Chapter, 13 variety.

“The IRS filed a Proof of Claim in that bankruptcy case for the total amount of $236,998,for years including both [years now at issue]. Respondent asserted an unsecured priority claim as to [year one at issue] in the amount of $1,281 in tax due and $157 in interest (as accrued up to the bankruptcy petition date) and, as to [year two at issue], in the amount of $500 in tax due with a notation ‘pending examination’.” Order, at p. 2.

Rob Fred moved in Bankruptcy Court to establish value and priority of tax claim, but folded. IRS opposed his Ch 13 plan, but in any case Rob Fred never paid up in full, so the plan got tossed.

So the two years now at issue were unfrozen when the Ch 13 plan cratered. IRS now levies for the $4500 Rob Fred owes for the two years aforesaid.

Rob Fred petitions, and wants to fight the liability.

OK, Rob Fred never got a SNOD.

Or did he?

“…pursuant to section 6330(c)(2)(B), IRS Appeals must consider a taxpayer’s challenge to his underlying tax liability, but only if he ‘did not receive any statutory notice of deficiency for such tax liability or did not otherwise have an opportunity to dispute such tax liability.’ Mr. Helms had such an opportunity in his bankruptcy case. See Everett Assoc., Inc. v. Commissioner, T. C. Memo. 2012-143 (‘Where a taxpayer has filed a bankruptcy action and the Commissioner has submitted a proof of claim for unpaid Federal tax liabilities in that action, we have held that the taxpayer has had the opportunity to dispute the liabilities for purposes of section 6330(c)(2)(B)’; citations omitted). Mr. Helms is therefore not entitled to challenge his liability in this case.” Order, at pp. 6-7.

Another case where a SNOD need not take any specific form.





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