In Uncategorized on 01/23/2018 at 15:50

No opinions or decisions today from The Glasshouse at 400 Second Street, NW, but there are two undesignated orders from old cases that should be put out of their misery, but aren’t.

Here’s Ory Eshel & Linda Coryell Eshel, Docket No. 8055-12, filed 1/23/18. Ory & Lin are the battling enfants de la patrie from my blogpost “Reste Immobile, Enfants de la Patrie,” 8/3/17, and the other and further blogposts therein cited, as my Grey-Goose-Gibson-guzzling high-priced colleagues would say.

Well, after Judge Lauber’s dictionary-chaw was bounced right back at him by DC Cir, IRS went to State Department and asked them to parley-vous with the French socialist securitors as to the true meaning and effect of the Tote, that is, the United States – France Totalization Agreement. This diplomatic gem whacks up the tax moneys paid by Innocents Abroad here and there as to what is income tax (maybe creditable or deductible) and what is social security or FICA-style (neither).

Needless to say, if talk isn’t cheap where lawyers are concerned, time is of no value when diplomats start chatting diplomatically. Ory & Lin move Judge Lauber to hold a hearing and decide something, anything, so they can get on with what is left of their lives.

“While we understand petitioners’ frustration at the slow pace at which diplomatic wheels grind, this Court is in no position to set the schedule on which sovereign governments conduct their diplomacy. The Court of Appeals directed this Court on remand to do its best to ascertain the ‘shared understanding’ of the United States and France concerning the proper interpretation of the Totalization Agreement and its application to the two French laws at issue. The pending diplomatic exchanges may shed important light on whether there is a ‘shared understanding’ between these governments and (if so) what it is. We believe it would be inappropriate, and contrary to the spirit of the Court of Appeals’ remand, to decide, before the termination of these diplomatic proceedings, the question petitioners wish us to decide.” Order, at p. 1.

But if you want some busywork, file a status report by March 23.

Back again are that unfortunate pair, Gregory Raifman & Susan Raifman, 3897-14, filed 1/23/18. All y’all will remember Greg and Sue, first swindled by the improbably-named-but-larcenously-inclined Yuri Debevc Derivium (see my blogpost “We Wuz Robbed,” 8/7/12) and then by the ClassicStar horse thieves (see my blogpost “An Unerring Nose for Fraud,” 2/27/15).

Now fifteen (count ’em, fifteen) months-plus after trial with no decision, Judge Nega finds Graev doubts about the chops IRS wants to unload on Greg & Sue.

So Judge Nega gives IRS a week to lay these doubts in the grave (sorry, guys) by producing the Section 6751(b) Boss Hoss sign-off. And Greg and Sue get a week thereafter to come back, with any motion due by mid-February.

No justice, no peace.


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