Attorney-at-Law

THE BATTLE OF THE FORMS

In Uncategorized on 11/16/2017 at 16:10

On a gray, damp November afternoon, memory takes me back to another such day long ago, on The Hill Far Above, and the classroom wherein ruled one of the “Chiefs in the North,” the 46th MacNeil of Barra, “The Professor.” My admiration for the man was, and is, unlimited.

A scholar in the realm of contract law, he was grilling us concerning the battle of the forms, where one party sent in an order for goods on their form, which contained numerous terms, provisions, conditions and limitations, and the supplier responded by shipping the requested goods with their form, which contained a wholly different set, each of which was at material variance with the other.

Today, Ch J L Paige (“Iron Fist”) Marvel confronts a like question, and punts.

Here’s the story: Charles Jewell & Shannon Jewell, Docket No. 20056-17L, filed 11/16/17.

It’s a thirty-day quick-kick from a NOD in a CDP.

IRS claims the NOD “…was sent to Petitioners’ last known address, the address shown in the notice of determination, by certified mail on Aug 17, 2017, as shown by the postmark date stamped on the Form 3210, a copy of which is attached hereto as Exhibit A.” Order, at p. 1.

Now I confess I didn’t know what a Form 3210 was. It didn’t seem to be a USPS form, so I tried the Universal Intelligencer, a/k/a Google. Up popped IRS Form 3210, Document Transmittal, apparently headed to the Bureau of the Public Debt, with TIGTA involved somehow.

Exactly how this document proves mailing by USPS certified mail is a wee bit puzzling.

It puzzles Ch J Iron Fist too, so she orders IRS to pony up a PS Form 3877 Proof of Mailing, making an oblique reference to a USPS Form 3810. Now USPS’ current form list knoweth not any Form 3810, much less any Form 3210, but Form 3811 is the standard green card receipt for certified mail.

Anyway, IRS, show Ch J Iron Fist how IRS Form 3210 proves mailing. And y’all can throw in any USPS online tracking info or sworn declarations from USPS employees with personal knowledge (like they’ll remember one letter).

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