In Uncategorized on 05/16/2018 at 15:00

IRS has a new gambit to avoid the Graev, that is, coming up with the Section 6751(b) Boss Hoss sign-off for chops.

It’s the Section 6751(b)(2)(B) “automatically calculated through electronic means” outtake. Any penalty thus calculated needs no Boss Hoss benediction.

Here’s Corey V. Triggs, Docket No. 14824-16S, filed 5/16/18.  And here we get IRS’ riposte to STJ Diana L. (“Sidewalks of New York”) Leyden’s suggestion for a reopener.

Remember STJ Di’s request? No? Then see my blogpost “The Graevdigger,” 3/16/18.

IRS says “We don’t need no stinkin’ reopener.”

“In the motion to reopen the record respondent asserts that the accuracy related penalty imposed in this case was automatically calculated and therefore, under I.R.C. section 6751(b)(2)(B), managerial approval was not required. Respondent states that petitioner objects to his motion.

“As directed by the Court in its order…respondent filed a First Supplement To Motion To Reopen The Record and submitted a Declaration Of RED In Support Of First Supplement To Motion To Reopen The Record. Respondent contends that the accuracy-related penalty in this case was automatically calculated because it was imposed after petitioner did not respond to a 30-day letter that proposed certain changes under a correspondence examination (audit).” Order, at p. 1. (Name omitted).

So every time IRS wants to chop a taxpayer they can use a computer program rather than pencil-and-paper to do the arithmetic, and thereby dodge the second look Congress mandated in Section 6751(b)?

That’s way better than ex-Ch J Michael B (“Iron Mike”) Thornton’s dictionary banquet in the original Graev. It stifles both Judge David Gustafson’s famous dissent and Judge Mark V Holmes’ silt-stirring. For more, see my blogpost “Money-Back Guarantee Meets the Boss Hoss,” 11/30/16.

Especially with a pro se in a small-claimer.

I award IRS’ counsel a Taishoff “Oh Please! First Class with Oak Leaves.”

STJ Di suggests Corey might want to respond, and throws in “…a copy of the stuffer notice from the low-income taxpayer clinics to provide him with contact information for these clinics.” Order, at p. 2.

C’mon, you Texas Technophobes, Golden Gophers, tax clinicians all. Get tore in!

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