Attorney-at-Law

NO “DEFINITE MAYBES” – PART DEUX

In Uncategorized on 10/17/2018 at 18:29

Mega-movie-mogul Samuel Goldwyn (the pivot man in Metro-Goldwyn-Mayer, a/k/a MGM) was noted for his Berra-like (or better, Goldwyn-like) neologisms. Among these was the term “definite maybe,” apparently meaning a proposition to which he would accord just a trifle more consideration than a flat “maybe,” meaning “no.”

Today, absent any opinions, we have a designated hitter from STJ Robert N. Armen, The Judge with a Heart. Unfortunately, Dana Ann Cheshier, Docket No. 19154-16SL, filed 10/17/18, gives him nothing with which to work his sympathies, not even a definite maybe. She provides neither missing returns, nor a petition from the SFR-derived deficiencies, nor timely responses to orders, nor yet a Form 8857 innocent spouse request.

Even when remanded, Dana Ann failed to deliver. Uncontested summary J for IRS.

“On her Form 12153 petitioner did not check the box for “Innocent Spouse Relief” but she did write “Maybe ?” opposite the printed words on the form preceding that box. However, petitioner never submitted Form 8857 (“Request For Innocent Spouse Relief”), nor did she otherwise pursue the matter during the administrative proceeding. Accordingly, such matter need not be considered further.” Order, at p. 7. (Citations omitted).

Long ago, a casual reader reprimanded me for taking lightly the plight of those finding themselves in Tax Court with little or no comprehension of what they must do. I noted my interlocutor was light on specifics and long on invective. As a lawyer, I’m used to that.

Still, Dana Ann’s plight is exemplified by “Maybe?”

Might have been better to send her to a LITC, if such is available in Dana Ann’s part of TN.

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