In Uncategorized on 08/31/2017 at 15:44

“You Might Just Get It”

I remember Judge Carol Arber, in NYS Supreme Court, NY County, thus admonishing me, when I moved for appointment of a receiver in a mortgage foreclosure a dozen years ago. My client was insistent. Well, it was a stone that rolled easily into his garden, but was a hard one to roll out.

And that served as my headline in my blogpost “Be Careful What You Ask For – Part Deux,” 10/21/16.

Well, on a day when Tax Court is rather stingy with opinions and decisions (none of either), I have two orders reiterating that thought.

First, is VK&S Industries, Inc., Docket No. 23295-14L, filed 8/31/17. Judge James S. (“Big Jim”) Halpern cites the LG Kendrick case I mentioned in my blogpost abovecited.

The VK&S crew want to squeeze into the Greene-Thapedi dictum. They claim that although an Appeals review might end collection by reducing liability to the amount already paid, thereby mooting the case, if the petitioner never had a chance to contest liability, and claims that the reduced liability that moots the collection process is still too high and they should get a refund, then Tax Court has jurisdiction to review de novo.

No good, says Judge Big Jim. The VK&S crew went to Appeals twice, once contesting the validity of the SNOD and again on remand when they did get their liability reduced, only not by quite as much as they would like.

I’m still waiting to see if any petitioner can squeeze through the narrow Greene-Thapedi gate.

Next is Association for Honest Attorneys, Docket No. 14562-15X, filed 8/31/17. Apparently, the Association and its CEO were shown the Section 6673 frivolity yellow card by Judge Chiechi yesterday, and she repeats the warning today.

Back on 4/20/15, I was lamenting my exclusion from that Association. See my blogpost “Why Didn’t She Ask Me?” 4/20/15.

But if they’re looking at a Section 6673 chop, I’m just as glad they left me out.

  1. The Association for Honest Attorneys is really kind of an amusing group. Last I contacted the lady who runs it they hadn’t found any attorneys who qualified. It reminded me of one of the few jokes that I ever made up myself. – Who is the loneliest saint in heaven? Thomas Moore, patron saint of lawyers and politicians. A friend of mine who is a comic told me that it is more of a premise for a joke then an actual joke.

    Hope all is well with you.


  2. Mr Reilly, Indeed all is well. I suppose your joke could be something like “What is the world’s smallest group? The Association of Honest Attorneys; the IRS pulled their tax exemption.”


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