This well-known rhetorical technique does not serve IRS very well in Semere Misgina Hagos, Docket No. 2018 T. C. Memo. 166, filed 10/1/18.
Judge Goeke shreds Seme’s deductions for nonsubstantiation. But back in April he told Seme and IRS to do a Branerton-style play-nice to resolve the Section 6751(b) Boss Hoss reopener IRS wanted so as to stick Seme with the Section 6662(a) accuracy chops. And let him know how it all comes out.
Seme’s attorney bails at this point, and no one objects, so Judge Goeke lets him out. I might mention Seme or his attorney tried a Battat recusal that flunked. For Battat, see my blogpost “Necessity Knows No Law,” 2/6/17.
But neither IRS nor Seme tells Judge Goeke anything about their efforts to resolve the reopener.
“The Court issued a second order seeking a response on the Graev issue. In response to this second order respondent simply asserts that the Court should reopen the record. Given respondent’s failure to respond to our order of April 4, 2018, to seriously seek an agreed resolution of the evidentiary issue, and to address the issues raised in petitioner’s objection filed to the motion to reopen the record, we decline to reopen the record and hold that respondent has failed to carry the threshold burden for the Court to sustain the penalty.” 2018 T. C. Memo. at pp. 8-9.
Play-nice beats dogmatic assertion every time in Judge Goeke’s courtroom. And I wouldn’t bet too many quatloos that it works too well in any other courtroom.
