In Uncategorized on 12/15/2017 at 16:51

It hurts me to admit defeat. Whether I’m browsing through a stack of losing tickets at the track (and cursing in each case the owner, trainer, stablehands, track announcer, the jockey and the horse he rode in on), or reading an opinion where my client goes down trailing smoke and flames, or getting trounced in a Facebook or Internet joust, whether I lost money or not, defeat smarts, hurts and stings.

Well, remember when that august body, the American Bar Association Tax Section, to which I do not belong, laid a whuppin’ on me two years back? No? Well, y’all’d best believe I do. Howbeit, see my blogpost “Same Time, Next Year,” 3/3/17.

I wanted Tax Court to add a line to Form 5, Request for Place of Trial, to state any relationship between petitioners’ residence, place of business, location of witnesses, or something, to the place of trial; my suggestion was an attempt to counter a dodge du jour, wherein requests for off-the-wall places of trial were used to stall. The ABA Sectionals said it would confuse the poor self-representeds.

Well, maybe they were right.

Even attorneys can’t deal with a two-question form, to which the answer to both questions is “None” in 98% of the cases coming to Tax Court. I mean Form 6, Ownership Disclosure Statement.

Here’s Ch J L Paige (“Iron Fist”) Marvel, thinly disguising her impatience, in CCPC, Inc. a.k.a. Compassionate Care Patients Collective, Docket No. 21229-17, filed 12/15/17.

“…the Court directed petitioner to file an Ownership Disclosure Statement on or before November 27, 2017. To date, no such statement has been received by the Court, despite petitioner being represented by counsel.” Order, at p. 1.

Tax Court has about as simple a set of forms as any court I know. Yet the very sight of even the simplest of the simple produces an unparalleled intellectual paralysis even in those learned in the law. The number of cases that get tossed for non-filing, or defective or incomplete filing, of Form 6, is incredible.

I surrender, ABA Tax Sectionals. You win.

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