Attorney-at-Law

ONE FOR THE TOOLBOX

In Uncategorized on 01/16/2018 at 17:42

The Procrastinator’s Toolbox

STJ Diana J. (“The Taxpayer’s Friend”) Leyden has a designated hitter today, John Lucian, Docket No. 16456-17L, filed 1/16/18. But it really isn’t John’s story.

John is represented by a senior local attorney, whom I’ll designate “SLA.”

John hadn’t filed for three (count ‘em, three) years, got SFRs, never petitioned and got a CP90, threatening fire and slaughter. SLA files a Letter 12153, saying John is sick and can’t pay.

The SO asks for the usual Form 433-A. SLA shows at the CDP without one, and is given a week to get it. He doesn’t, and on the day the clock runs out asks for more time.

The SO says “time’s up, and you can call collections when you have the Form 433-A.”And issues a NOD sustaining.

STJ Di affirms the NOD. IRS doesn’t need to wait an indefinite time to get a Form 433-A.

Here’s the point: “[SLA] did not ask for more than seven days when the first extension was approved. [SLA], as an attomey, understands the importance of filing due dates and has a professional responsibility to exercise due diligence. Instead, on the last day of the extended period he called the SO and requested an additional extension. The SO explained that she had already allowed more time and denied his request for an additional extension.” Order, at p. 6.

The old State Court gambit of “adjourn it again” doesn’t always work in State Court, either. It’s a nonstarter with STJ Di.

Leave it out of your toolbox.

 

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