In Uncategorized on 07/19/2018 at 16:34

I remember admiring, years ago, on a table in a cozy corner of an old-fashioned wirtschaft, reserved for the long-time regulars, with their fragrant pipes and large steins of local brew, the shining brass base with the black-letter brazen placard.

Well, I once threatened, on this very blog, that if ever I retire I might just open up a pub and call it The Jolly Rounder; see my blogpost thus entitled, 3/16/15.

And if I do open the pub, it will have a stammtisch. And the regulars will feature such as Christopher R. Chapman & Pamela J. Chapman, Docket No. 3007-18, filed 7/19/18. Now I’m not starting a pub or issuing invitations, but The Jolly Rounder is an appealing idea.

Chris & Pam are definitely candidates for the title. They’re long-time nonfilers, they’ve twice in the past petitioned SFRs, claiming these weren’t returns, and lost at every turn. Nothing daunted, they’re trying again.

IRS claims there’s neither SNOD nor NOD, so no jurisdiction, and move to toss Chris & Pam. But so that they don’t leave with nothing, IRS moves to hand Chris & Pam a $3K Section 6673 chop.

Chris & Pam have drawn STJ Daniel A (“Yuda”) Guy, who chooses to designate this tale, for which I thank him. STJ Yuda is a pleasant person among friends and family, I am told, but is rather testy with those who waste time and resources with protester blather.

“Although respondent correctly points out that the Court’s jurisdiction typically depends on a determination by the Commissioner and a timely filed petition, see secs. 6213(a) and 6330(d), we need not focus on those requirements in this case. Rather, we look to the doctrine of res judicata which bars repetitious suits on the same cause of action. See Koprowski v. Commissioner, 138 T.C. 54, 59-60 (2012). This doctrine serves a dual purpose of protecting litigants from the burden of relitigating the same cause of action and promoting judicial economy by preventing unnecessary or redundant litigation. Meier v. Commissioner, 91 T.C. 273, 282 (1988). In short, once a court of competent jurisdiction has ruled on the merits of a cause of action, the parties may thereafter be barred from relitigating every matter which was offered in the prior suit, as well as any matter which might have been offered in the prior suit. Koprowski v. Commissioner, 138 T.C. at 60; see Commissioner v. Sunnen, 333 U.S. 591, 598 (1948).” Order, at p. 4.

In short, Chris & Pam, you had your chance and you blew it.

And STJ Yuda is clearly annoyed.

“Petitioners argue that the Court should not impose a penalty because they have raised a novel question as to whether they are properly characterized as ‘taxpayers’ subject to Federal income tax where they have not filed Federal income tax returns and their tax liabilities arise from substitutes for return made by the Secretary under section 6020(b).

“The Court informed petitioners in their collection cases at docket Nos. 30014-15L and 30031-15L that section 6330(c)(2)(B) barred them from challenging the existence or amount of their tax liabilities for the years in issue. Petitioners were reminded of that fact again in connection with the agreed dismissals of the petitions that they had filed at docket Nos. 22516-17 and 22520-17. Against this backdrop, it is clear to the Court that petitioners’ latest attempt to challenge their tax liabilities represents a delay tactic and that their argument amounts to nothing more than time-worn tax protestor rhetoric that is both frivolous and groundless. Addressing this matter has resulted in a needless waste of the Court’s resources. Accordingly, the Court will grant respondent’s motion and impose a penalty of $3,000 on petitioners pursuant to section 6673(a).” Order, at p. 5.


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