In Uncategorized on 08/20/2018 at 18:11

Catherine Ann Heath, Docket No. 6155-17, filed 8/20/18 is disputing a couple K-1s (hi Judge Holmes), and whether she was a partner in either of the entities that issued her the same.

IRS caves in its bid for summary J for the contents of the K-1s and the Section 6662(a) chops in connection therewith. But Catherine has raised enough doubt in the mind of STJ Robert N. Armen (“The Judge with a Heart”) so that he tosses the rest of IRS’s summary J motion as well.

Was Catherine tossed as a partner at the end of the year preceding the year at issue? That’s for a trial.

So why is this a designated hitter?

Well, Catherine wants to add to the caption Michael Heath. The SNOD was issued both to Michael Heath and C. Eberhard Heath, but Mike didn’t sign the petition.

Now we all know that anyone wanting to get aboard in a SNOD fight has to do so within the magic 90 days.

“See Rules 34(a), 34(b)(7); cf Rule 41(a) (‘No amendment shall be allowed after expiration of the time for filing the petition, however, which would involve conferring jurisdiction on the Court over a matter which otherwise would not come within its jurisdiction under the petition as then on file.’).” Order, at p. 4.

Of course, there’s what some call the Dead Man’s Rule.

“However, ‘a case timely brought shall not be dismissed on the ground that it is not properly brought on behalf of a party until a reasonable time has been allowed after objection for ratification by such party of the bringing of the case’. Rule 60(a). If such ratification is allowed, it will relate back to the time of the filing of the petition. Rule 41(d).” Order, at p. 4.

It’s called the Dead Man’s Rule because it’s usually applied when a survivor petitions on behalf of a decedent where letters testamentary or administration haven’t issued. Once the personal rep or ex’r has been appointed, the case goes on under their name.

In other cases, one spouse signs in blue ink and the other doesn’t. Or there are photocopied signatures, when wet-inks are needed.

But Catherine never mentioned Mike, and evinced no clear intent to include him from the get-go.

“The petition filed in this case does not objectively indicate an intent to be a joint petition by Catherine Heath and her husband Michael Heath. Catherine Heath filed and signed the handwritten petition herself. She captioned the case in her name alone. In explaining her grounds for contesting the alleged deficiency she repeatedly used the first-person personal and possessive pronouns, both in the petition and in a handwritten note on a copy of the deficiency notice that was attached to the petition. Petitioner also attached two letters to her petition, signed only by her, wherein she exclusively uses the first-person personal pronoun in contesting the principal adjustment underlying respondent’s deficiency determination, which adjustment appears to involve only her and not her husband as well. Indeed, petitioner states in her Motion To Change Or Correct Caption that the underlying tax issue had nothing to do with her husband and “arose before they were married.” Further, petitioner filed the Motion To Change Or Correct Caption virtually a year after she filed the petition, six months after counsel filed an entry of appearance, and admittedly in response to respondent’s collection efforts directed at her husband. In sum, there is no objective indication that the original petition was intended to be a joint petition. Consequently, the Court will deny petitioner’s Motion To Change Or Correct Caption. Whether respondent might agree, administratively, to defer collection against petitioner’s husband pending resolution of the present case is something for discussion between the parties and not a matter in which the Court may, or will, become involved.” Order, at pp. 4-5. (Footnote omitted, but even when Catherine’s counsel entered appearance, it was only for Catherine, and even when the motion to change caption was made, it wasn’t accompanied by Mike’s ratification of the petition).

Me, myself and I means just that.

Leave a Reply

Please log in using one of these methods to post your comment: Logo

You are commenting using your account. Log Out /  Change )

Google photo

You are commenting using your Google account. Log Out /  Change )

Twitter picture

You are commenting using your Twitter account. Log Out /  Change )

Facebook photo

You are commenting using your Facebook account. Log Out /  Change )

Connecting to %s

This site uses Akismet to reduce spam. Learn how your comment data is processed.

%d bloggers like this: