In Uncategorized on 08/15/2018 at 16:16

But He Is

Amas Canzoni, 2018 T. C. Memo. 130, filed 8/15/18, jogged my memory. He featured all the way back in August, 2016 in my blogpost “Indians Not Taxed – Part Deux,” 8/25/16.

As I said then, Judge Kerrigan missed the chance to declare that, whether or not the Indians are taxed, Amas is.

But she got a second chance, and missed it.

Amas filed chapter as soon as Judge Kerrigan entered her decision, which whanged Amas’ pate for the tax he never paid. So Judge Kerrigan vacated her decision in deference to 11USC§362(a)(8), and waited on Bankruptcy Court (WDWA) to adjudicate Amas.

USBCWDWA took its time, but eventually tossed Amas, undischarged, in May, so IRS got an OSC why Amas’ pate shouldn’t be rewhanged.

Amas responded, but what he had to say is buried in the Glasshouse files, because Judge Kerrigan reissues the 2016 T. C. Memo. (No. 165) in idem verba, as my scholarly colleagues like Peter Reilly, CPA would say.

Amas is taxed. Again.

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