Attorney-at-Law

OUT

In Uncategorized on 09/14/2017 at 15:34

We bloggers are mostly spectators. Sometimes we behave like fans, shouting at players and officials, expatiating on our own alleged brilliance, and, in this particular case, generally adding some color and spice to an otherwise arid and hypertechnical narrative.

I was on a tear concerning unadmitted persons, specifically CPAs, being admitted generally, not even pro hæc vice, to Tax Court without examination or statutory qualification. Well, perhaps my hollering from the bleachers has had some effect.

No one less than Ch J L Paige (“Iron Fist”) Marvel has put up the “No Admittance” sign on the Glasshouse door at 400 Second Street, NW. And she’s on a tear her own self in Bunthan In, Docket No. 3530-17, filed 9/14/17, although with laudable judicial restraint.

Bunthan mailed in a letter with a SNOD for the year at issue. As is only right, Ch J Iron Fist treated it as an imperfect petition, told Bunthan to file a proper amended petition and to plunk down the sixty buck entrance fee.

Bunthan stumps up the sixty bucks, with another letter saying he can’t pay what IRS says he owes, but doesn’t explain what’s wrong with the SNOD. “However, because it did not in any way explain Petitioner’s substantive disagreement with the underlying notice of deficiency, the letter was not in the nature of an Amended Petition and potentially signaled a degree of confusion as to what was required of petitioner at that juncture.” Order, at p. 1.

So Ch J Iron Fist judge-‘splained by order what a proper petition from a SNOD should say, and gave Bunthan one mo’ time to get it right.

But Bunthan stood mute and pat, so Ch J Iron Fist tossed him.

Comes now TH, CPA (name omitted), and mails Ch J Iron Fist a billet doux stating Bunthan’s average annual business income and enclosing an amended return for the year at issue.

Ch J Iron Fist is less than amused.

“Yet the Internal Revenue Service (IRS) is entirely separate from the Tax Court, and it is the IRS, not the Court, that processes tax returns.” Order, at p. 2. Exactly what TH, CPA, thought he was doing is at best unclear.

If Bunthan is trying to reopen his case, he needs a proper amended petition. A tax return is not a petition. “Additionally, because the Tax Court, unlike the IRS, does NOT recognized powers of attorney, any such Amended Petition would need to be signed by petitioner personally.” Order, at p. 2.

But Ch J Iron Fist, as always protective of the rights of the perplexed, tries to save the day.

“Accordingly, to again protect petitioner to the extent possible, and in light of concerns of statutory finality, the Clerk of the Court was directed to file the representative’s correspondence on petitioner’s behalf as a Motion To Vacate Order of Dismissal. In an exercise of leniency, petitioner was then afforded yet another opportunity to file an Amended Petition and thereby to allow this case to be reopened.” Order, at p. 2.

As a far better writer than I could ever be put it, “The quality of mercy is not strained;/It droppeth as the gentle rain from heaven/Upon the place beneath./It is twice blest; It blesseth him that gives and him that takes.”

You can guess the rest; once again, Bunthan does nothing. Neither does TH, CPA.

So Bunthan In is out. Again.

 

 

 

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