Attorney-at-Law

GROUNDS FOR DISMISSAL

In Uncategorized on 12/27/2017 at 15:56

Tax Court petitions can be dismissed for various reasons, and we all can recite most, if not all, of those most commonly encountered: petition not manually signed (preferably in blue ink) by petitioner or Tax Court admitted person, failure to state a basis for relief, electronic filing, late filing, filing with IRS and not with Tax Court, mootness (tax, additions and penalties paid), invalid SNOD or NOD (wrongly-addressed, facially-defective), and violates automatic bankruptcy stay.

I’m sure my learned readers can name a couple more (Merry Christmas, Judge Holmes).

But today Ch J L Paige (“Iron Fist”) Marvel has a new one, or rather, a new one on me. It’s failure to respond to IRS’ motion to be permitted to file an answer out of time.

Here’s Katarzyna Kruczak, 21469-17S, filed 12/27/17.

“…respondent filed a Motion To For Leave To File Out of Time Answer and lodged an Answer. Upon due consideration, it is ORDERED that…petitioner shall file an Objection, if any, to the above-described motion to dismiss. Failure to comply with this Order may result in the granting of the motion to dismiss.” Order, at p. 1.

So unless Katarzyna objects to IRS’ late answer, her petition is dismissed?

Always something new out of Tax Court.

Edited to add, 4/3/18: Turns out this was a mistake. Maybe someone does read this my blog, although at Tango Charley Juliet last week people were coming up to me and announcing they did indeed, sometimes maybe. Howbeit, the next day, 12/28/17, this order was vacated, and on 1/2/18, Katarzyna was told to object or IRS would get to file an out-of-time answer.

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