In Uncategorized on 06/16/2018 at 00:04

Misconstruing the famous line from my daughters’ school days furnishes my headline. Today we have two exemplars of this restatement of the law of Tax Court.

First, Elliot P. Kakon & Ettie A. Kakon, Docket No. 24228-17S, filed 6/15/18. Ch J Maurice B (“Mighty Mo”) Foley catalogues nine (count ‘em, nine) documents accompanying their petition, but none is the magic SNOD or NOD. So the petition is dismissed, but Elliot and Ettie can try their luck in USDC or USCFC. Maybe.

Next is Joanna Kane, Docket No. 10988-17L, filed 6/15/18. IRS wants summary J.

“The liabilities in question in the instant case are trust fund recovery penalties (TFRPs). On April 5, 2018, the Court issued its Opinion in Blackburn v. Commissioner, 150 T.C. No. 9. In Blackburn the Court did not address whether I.R.C. § 6751(b)(1) applies to TFRPs because the record included a Form 4183, Recommendation re: Trust Fund Recovery Penalty Assessment, reflecting supervisory approval of the TFRPs in question. We determined that the Form 4183 was sufficient to enable the SO to verify compliance with I.R.C. § 6751(b)(1), assuming the IRS had to verify compliance in the first place.” Order, at p. 1.

I blogged Blackburn. See my blogpost “Robosigner? – Part Deux,” 4/5/18.

Except IRS hadn’t put in Form 4183 or anything else to show that supervisory approval was either requested or obtained before hitting Joanna with the chops.

So Judge Albert G (“Scholar Al”) Lauber gives IRS a chance to put up, and Joanna a chance to answer back.


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