In Uncategorized on 11/22/2017 at 15:06

Doesn’t Get It For TFRPs

Judge Gerber has bad news for Joaquin V. Leon-Guerrero, 2017 T. C. Memo. 232, filed 11/22/17, as he nails Joaquin for $59K.

Joaquin claims a cabal of Department of Labor, Department of Defense, a Bankruptcy Court and the bankruptcy trustee frittered away money owed to what seems to be a government contractor with which he was connected in some responsible person capacity, so the company couldn’t pay the withholding.

Tough turkey, says Judge Gerber. Joaquin had a shot at Appeals; but his arguments are futile, whether made there or here.

“Even if petitioner were afforded an opportunity to present his evidence and arguments concerning the underlying liabilities and penalties in this judicial proceeding, his arguments focus on the reasons they were not paid and not on whether they should have been assessed.  The question presented by respondent’s notice of intent to levy on petitioner’s property is not whether he can afford to pay or would have paid but for extraneous circumstances but whether petitioner has valid outstanding liabilities that subject his assets to collection.  In other words, petitioner does not seek to show that the liabilities are not valid or that payments to respondent were misapplied.” 2017 T. C. Memo. 232, at p. 5.

Doesn’t matter what prevented you from paying.  Remember poor Ray Fouche? Or maybe you remember Tim and Stacey Bogart? No? Then see my blogpost “Leftovers,” 3/19/14, and the other and further blogposts therein cited.

Joaquin offered no collection alternatives, being pro se, of course. OIC ETA  never came up.

To all to whom these presents come, Happy Thanksgiving.


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