In Uncategorized on 02/07/2018 at 17:39

I promised y’all Judge David Gustafson’s checklist for those litigants facing a Graev reopener. If you’ve been following this my blog at all, you know that IRS has been dredging up Section 6751(b) Boss Hoss signoffs on chops in cases long since tried, ever since 2 Cir agreed with Judge Gustafson that the Boss Hoss must precede the chop-laden SNOD.

There’s a daily stream of orders reopening records and giving petitioners a chance to call foul, and I suspect we’ll see even more, as the “sleepers wake.”

Well, today it’s the turn of Abdul M. Muhammad, Docket No. 23891-15, filed 2/7/18, to bukh about the pain and strain that will descend upon him if a late-proffered “Penalty Approval Form” gets wild-carded in.

Judge Gustafson, obliging as ever, hands Ab, by way of a designated hitter,  a handy-dandy guide to repelling boarders.

“Mr. Muhammad shall file a response to the Commissioner’s motion to reopen the record, stating whether he disputes the authenticity of the ‘Penalty Approval Form’ or otherwise objects to the Commissioner’s motion. If he does object, then he shall explain why. He shall also explain, in the event the Court were to overrule his objection and reopen the record to receive evidence on the subject of supervisory approval of the penalty, (1) whether and how the granting of the Commissioner’s motion would prejudice him, (2) what remedy would be required to cure or mitigate that prejudice, and (3) whether there is any evidence that Mr. Muhammad would wish to offer into evidence (or would wish to attempt to obtain) or whether there is any witness whom he would wish to examine (and, if so, what testimony he would hope to evoke from that witness).” Order, at pp. 1-2.

Take a close look at that form, Ab; sometimes the forms the IRS wants to wildcard in are trifle ex post facto. By way of analogy, see my blogpost “Going to the Mat,” 1/24/18.

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