In Uncategorized on 03/16/2018 at 13:46

The silt is really stirring at the Glasshouse at 400 Second Street, NW,  since 2 Cir gave the Glasshouse Gang the right-about-face, and the Boss Hoss Section 6751(b) sign-off for penalties became the 2018 flavor of the year.

STJ Diana L (“The Taxpayer’s Friend”) Leyden doesn’t even wait for post-trial motions, but sua sponte tells IRS to put up or the alternative.

Here’s Corey V. Triggs, Docket No. 14824-16S, filed 3/16/18. Only the trial happened last year, and, according to the Docket Inquiry link on the Tax Court website, no briefs are due. And IRS hasn’t moved for a reopener.

Notwithstanding anything otherwise, contrary to, or at variance with, the immediately preceding sentence, STJ Di tells IRS it “…(1) may move to reopen the record to provide evidence of compliance with I.R.C. section 6751(b), including filing the written supervisory approval form contemplated in I.R.C. 6571(b) or submitting an explanation as to why respondent is unable to do so, or(2) will advise the Court of respondent’s position with respect to the accuracy related penalty under I.R.C. section 6662(a) referenced in respondent’s pretrial memorandum….” Order, at pp. 1-2.

Of course, Corey is pro se in this small-claimer. And I doubt he reads this my blog.

STJ Di, does Corey get to review and respond to any proffered evidence of compliance, including without in any way abridging or limiting the generality of the foregoing (as my two-dirty-olive-martini lunching colleagues would say), cross-examining the signers of any written evidence of any thereof?

I must again cite to my blogpost “Robosigner?” 12/23/16.

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