In Uncategorized on 07/20/2018 at 23:15

There is really an existentialist quality to the Section 6751(b) Boss Hoss penalty sign-off. As Marty Heidegger might have said, “What does it mean to be?” Is the mere existence of the sign-off its whole function? Scott T. Blackburn would seem to stand for that proposition. See my blogpost “Robosigner? – Part Deux,” 4/5/18.

But ex-Ch J L. Paige (“Iron Fist”) Marvel seems to think that, in the Boss Hoss corral at least, being is nothingness until there’s a trial if necessary to find out something or other regarding the section 6751(b)(1) penalty approval requirement and whether it is met in a particular case. See my blogpost “Play Nice At the Graev,” 7/10/18.

Into the fray leaps Judge Gale with a designated hitter and another long-since-tried-and-awaiting-opinion case, George Fakiris, Docket No. 18292-12, filed 7/20/18.

George never raised Boss Hossery, because his case was tried pre-Graev. And since on the trial George didn’t ask, IRS didn’t tell, thinking George had waived. But IRS wants a reopener to make sure that the Boss Hoss sign-off requirement is satisfied. And in furtherance of its motion, IRS hands in three (count ‘em, three) documents, one for accuracy, one for negligence, and one for gross valuation misstatement.

Judge Gale will buy the reopener. It’s discretionary, non-cumulative, nonimpeaching, material, and certainly is a game-changer.

But he won’t buy the wild-carded documents. If any are business records, they need a foundation. And as one is an Office of Chief Counsel billet doux with no showing that the author-attorney got a sign-off from her Boss Hoss, its existence isn’t enough.

So let’s have an informal discovery play-nice, followed by a trial. Or better yet, a settlement.

Is the Boss Hoss’ being nothingness?

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