In Uncategorized on 08/14/2018 at 15:49

I’ve called STJ Robert N. Armen “The Judge With a Heart,” as he let off the truly repentant. But today his designated hitter Marshall M. Goldstein, Docket No. 361-18W, filed 8/14/18, has no room for heart, as Appeals bounced Tax Exempt/Government Entities’ proposed 30-day letter for fear of litigation.

No proceeds, no whistleblower award.

Marshall wanted discovery, specifically the entire Appeals Transmittal and Case Memo that bounced TEGE, unredacted.

“Thus, on the Schedule of Adjustments that is a part of the Appeals Transmittal And Case Memo the description of the adjustments examined for 2013 and 2014 has been redacted, although the dollar amounts of TEGE’s adjustments and changes made by the Office of Appeals are not redacted. But of much greater concern to petitioner is the fact that most of the portion of that document that was authored by the Appeals officer, i.e., the Appeals Case Memorandum, is redacted. Thus, all of the section entitled ‘BRIEF BACKGROUND’ is redacted, as is the portion under ‘DISCUSSION AND ANALYSIS’ that is devoted to ‘Exam’s Position’. Although most of the portion under ‘DISCUSSION AND ANALYSIS’ that is devoted to ‘Law and Legal Analysis’ is not redacted, a substantial portion is. Further, most of the portion under ‘MY EVALUATION’ is redacted, as is most of the portion under the introductory heading ‘SUMMARY AND RECOMMENDATION’.” Order, at p. 5.

IRS wants to bounce Marshall’s petition for failure to state a claim. No money means no claim.

STJ Armen comes to the point fast. “The Court’s jurisdiction does not contemplate review of the Commissioner’s determination of the alleged tax liability to which the claim pertains.” Order, at p. 5 (Citation omitted).

“Petitioner contends that respondent may be hiding information and that the production of certain documents, specifically an unredacted copy of the Appeals Transmittal And Case Memorandum, would ‘provide transparency’ as to whether there was ‘no collection’ of proceeds.” Order, at p. 6.

Now discovery has been granted in the past, but then in cases where there were collected proceeds. The question was, to what extent did the information those petitioners furnished result in collecting those proceeds.

But here there were no proceeds. And therefore, whatever the reason Appeals chickened out, it avails Marshall not.

But tomorrow is another day. “Petitioner also argues that discovery is warranted because the information he provided may possibly lead to, somehow or sometime in the future, collected proceeds. Such argument strikes the Court as too speculative to warrant the granting of petitioner’s motion. Nor will the Court presume that the redaction of the Appeals Transmittal And Case Memo represents anything other than respondent’s good faith effort to comply with his view regarding limitations affecting the disclosure of confidential taxpayer returns and return information as prescribed by section 6103(h)(4).” Order, at p. 7.

In a manner worthy of Lord Tennyson, STJ Armen concludes “Whether the concession by the Office of Appeals was warranted is not a matter over which the Court has jurisdiction in this whistleblower case. In short, it is enough to know that the Office of Appeals fully conceded the case and then closed it; why it did so is not properly a subject for inquiry.” Order, at p. 7. (Citation omitted).

 Ours not to reason why. Once again, what happens before matters not. Greenberg’s Express rolls on.

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