In Uncategorized on 11/09/2017 at 16:38

I’ll reprise a song from the 1955 Douglass Wallop, George Abbott and Jerry Ross classic musical. The four small-claimers on the program at 400 Second Street, NW, today “need not long detain the tourist,” as the Guide Michelin used to say. And the designated hitters offered little.

One exception: the Judge With a Heart, STJ Armen, disappointed me. Really disappointed me.

Poor Amy L. Goline, 20756-16S, filed 11/9/17 was a day late and a lot more than a dollar short with her petition from a SNOD. But instead of telling Amy to pay the tax, if able, apply for a refund and get down to USDC or USCFC if refund not forthcoming, he offhandedly cites McCormick, and brushes off Amy.

“…under prescribed conditions it is possible that petitioner may have judicial recourse in another court system based on an action for refund. See McCormick v. Commissioner, 55 T.C. 138, 142 (1970). However, the possibility of such recourse is a matter that this Court need not, and does not, address; rather, in that regard, petitioner may wish to consult a competent tax advisor.” Order, at p. 3.

C’mon, Judge, anyone pro se in a small-claimer is probably too rich to get a lawyer from a LITC and too poor to get one from the free world. At least be more specific, like all the other Tax Court judges. Maybe the Court “need not” address the option, but there’s no reason you can’t.

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