I didn’t blog Timothy M. Dees, 148 T. C. 1*, when it came out 2/2/17, because I was more interested in the Battat recusal gambit (see my blogpost “Pay the Man – Part Deux,” 9/1/17), as that was obviously going to be the newest game in town.

Then too, I’d already discoursed and ranted extensively anent IRS’ now-you-see-it, now-you-don’t appearing and disappearing SNODs; see my blogpost “Should You Petition Everything?” 8/15/17.

But today, the plight of Cedric Ray Allen, 2018 T. C. Memo. 24, filed 3/6/18**, should wring a muffled sigh, at least, out of even the stoniest heart.

I’ll let Cedric tell the tale in his own words. “I am the petitioner in the within bona fide legal cause of action, am a poor indigent incarcerated prisoner, and have at risk threatened personal and/or property rights as a result of the within cause of action;

“THAT, declarant is a layperson, untrained in law, and as a result of poor, indigent, and incarcerated status is barred from access to the courts to protect personal and/or property right as guaranteed by due process abd [sic] equal protection clause of both the state and federal constitution….” 2018 T. C. Memo. 24, at p. 6.

It gets worse. Cedric was on KP for the years at issue. And he was on KP in the jailhouse kitchen.

Lemme tell y’all about KP, although not in the jailhouse kitchen.

From 4 a.m. until after 9 p.m., soaked in suds and dishwater, boots that had to be highly polished encrusted in grease, scrubbing endless squareheads and flattrays, barked at by every six-month National Guard PFC cook, berated by a mess sergeant with years of practice, unloading trucks in pouring rain… I’ll leave it that it was an enlightening experience. I will not make any political comments about those deferred.

Cedric got paid, and claims he should get $2500 back from IRS. Cedric wants his day in court, the prepayment sixty-buck ticket to justice.

Now IRS’ correspondence wasn’t of the best. Judge Buch charitably characterizes some of it as “confusing.”

But the bottom line is that all IRS did was not give Cedric a refund of his withholding, denied him his claimed EITC (which prisoners don’t get), and told him he owed no tax. They also asked him for information about his children, but he said he hadn’t any.

At the end of the day, IRS never determined that what Cedric showed on his return was less than what he owed.

And in a considerate footnote, Judge Buch lets Cedric out of a concession that would have destroyed his case. “Petitioner’s concession that he did not receive a notice of deficiency or notice of determination for 2008 or 2009 is also persuasive, but we do not hold his concession to be conclusive on its own, as petitioner was likely not fully cognizant of the decisive jurisdictional consequences of making such a concession.” 2018 T. C. Memo.24, at p. 12, footnote 11 (citation omitted).

Judge, when you come off KP you’re lucky if you know what day it is.

Cedric also got a Section 6702 chop, probably because of the EITC claim. However, that can only be considered at a CDP after a NFTL or NITL, and none thereof has yet issued.

Judge Buch suggests IRS could have been clearer, and made his life easier thereby. Read the correspondence cited by Judge Buch; between IRS’ bureaucratese, and Cedric’s prose, one could easily be befuddled.

Cedric wants counsel appointed, but that he only gets in a criminal case. Anyway, Cedric isn’t nearly as clueless as he lets on. “Petitioner’s filings reflect a fair amount of familiarity with the legal process–indeed, more than many of the pro se nonincarcerated litigants who appear before us.” 2018 T. C. 24, at p. 14, footnote 13.

Judge, you can learn a lot of law when you have a lot of time on your hands, a lot of motivation, and you’re not on KP.

*Timothy M Dees 148 TC 1 2 2 17

**Cedric Ray Allen 2018-24 3 6 18