In Uncategorized on 09/22/2017 at 14:47

A true old-time South Carolinian, that Obliging Jurist Judge David Gustafson has an old-time Southern word for Tyler James Arnold, Docket No. 18858-16, filed 9/22/17, even though Ty is apparently a Yankee from the Upper Midwest.

Back on Monday, in the Motor City, Judge Gustafson had Ty’s case called for trial. IRS’ gunner from Chief Counsel’s Office was standing tall, but Ty was nowhere to be found. The gunner opened up, and Judge Gustafson decided to enter decision based upon said opening, and hits Ty with a $4K deficiency.

But the Obliging Jurist goes even farther than the twain or thrain that he ordinarily goes, when asked for barely a millimeter.

“However, the Court directs petitioner’s attention to Tax Court Rule 162, which permits the filing of a Motion to Vacate within 30 days of this Order being entered. If petitioner had reasons for failure to communicate with respondent and failure to appear at the Trial Session, petitioner should state those reasons in a motion to vacate.” Order, at p. 1.

Now I don’t know if there are special circumstances here. A docket search only shows IRS’ motion to dismiss for lack of prosecution a week before the calendar call, with no statement of facts , and Judge Gustafson’s order hereinabove cited.

But I’ve never see one of these second-chance invitations, and I call on my readers, that learned assemblage, to enlighten me if this is SOP.


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