In Uncategorized on 08/13/2018 at 14:26

Tax Court once again manifests its user-friendly side; Judge David Gustafson is even more obliging, and Ch J Maurice B (“Mighty Mo”) Foley is giving a couple nonpayor-nonjurors (hi, Judge Holmes) a second chance.

For the latter, see, e.g., as my already-on-their-second-Grey-Goose-Gibson colleagues say, Alicia Tisdale & Roland Tisdale, Docket No. 10833-18S, filed 8/13/18.

For Judge Gustafson’s latest, see Michael Paul Snoonian, 2381-17, filed 8/13/18.

Judge Gustafson warned Mike back in June that he needed to “…cooperate and communicate with his opponent (counsel for the IRS) in order to prepare his case for trial (and so that the parties can resolve among themselves any issues that can be resolved without the Court’s involvement). A petitioner’s failure to fulfill this duty can result in dismissal of the case ‘for failure … properly to prosecute’, pursuant to Rule 123(b).” Order, at p. 1.

Mike didn’t.

Judge Gustafson had warned him at the same time that a Section 7459(d) win for the IRS was on the menu.

Mike does nothing.

So Judge Gustafson tosses Mike’s petition for failure to prosecute. And hands IRS the win.


“Mr. Snoonian is advised that, under Rule 162, the deadline for filing a motion to vacate this decision would be 30 days after entry of the decision. By so advising him we do not imply that such a motion would be granted.” Order, at p. 2.

Totally obliging.

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