In Uncategorized on 07/24/2018 at 16:41

No, not a religious tract nor even a scary story; today we have what appears to be a Graev ghoul, a case already tried, briefed and awaiting Judge Holmes’ Solomonic baby-carving, when IRS wakes up and wants to wildcard in the missing Section 6751(b) Boss Hoss. And petitioner furiously responds with a shivaree of well-reasoned objections.

Now let’s see if you pick up why this is going nowhere. The case is Patients Mutual Assistance Collective Corporation d.b.a. Harborside Health Center, et al., a consolidated threesome, so I’ll give Docket No. 29212-11, filed 7/24/18 as the lead.

No reopener, despite IRS’ petition and the Patients’ “…compelling response about all the ways it might be prejudiced if we were to reopen the record to admit the penalty-approval forms.” Order, at p.1.

Well, I’m sure you’ve sussed it out by now.

Judge Holmes: “…looks can be deceiving. Petitioner is a C corporation, and that means the Commissioner doesn’t have the burden of production here for showing compliance with § 6751. Petitioner also never argued as a defense to penalties that the Commissioner failed to comply with §6751(b)(1) -not in its petitions or amended petitions, at trial, or on brief. The Commissioner doesn’t need to show compliance with § 6751 to win on penalties here, and the penalty-approval forms thus would not change the outcome of the case.” Order, at pp. 1-2. (Citations omitted, but our old chum Dynamo is definitely in on the play. See my blogpost “Howdy, Partner – Part Deux,” 5/7/18).


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