Old men are loquacious. I plead guilty. I tell war stories with the best of them; wear my sober pinstripes, white button-down oxfords and striped repp neckties like Old Grayback from Wayback; and at Bar Association functions glaze over the eyes of those hard-working attorneys young enough to be my grandchildren with my “when I was your age” natterings.
Well today The Great Dissenter/Concurrer, a/k/a The Judge Who Writes Like a Human Being, Master Silt Stirrer and Old China Hand, Judge Mark V. Holmes, does what in my young day half-a-century ago was called “resettling an order.”
Check out my blogpost “Settle Order on Notice,” 6/23/17.
Now when the State court judge had finally churned out the “order, judgment and decree,” at more or less rare intervals some party would claim the judge got it wrong. Rather than serving notice of entry and filing an immediate appeal, a motion to resettle the order would follow, replete with “sober reasoning and copious citation of precedent” (but sometimes including rich helpings of what the other side called “Bravo Sierra”).
Judge Holmes has his chance to resettle today.
Last week Judge Holmes ended this long-running saga by calling IRS out-of-time. See my blogpost “Another Non-Virgin,” 1/30/18. He did it by finding no jurisdiction, as the SOL had run.
“The parties spoke with the Court on January 31, 2018 and it was suggested that the order be amended to state the effect of this dismissal which, by operation of IRC § 7459(e), is that no deficiency is due. This is technically a request to revise a decision….” Order, at p. 1.
Motion to resettle order granted.
Taishoff Law 