Attorney-at-Law

PATIENT – BUT THERE ARE LIMITS

In Uncategorized on 10/23/2018 at 15:53

That’s Judge Albert G (“Scholar Al”) Lauber, fellow-alumnus of a well-regarded local high school with my colleague Peter Reilly CPA and my nephew, and MA Clare College (Cambridge).

Today, we have Judge Scholar Al issuing a well-tempered warning to Azael Dythian Perales, 2018 T. C. Memo. 177, filed 10/23/18.

Az seems to be a serial blower, but his blowing is wide of the mark.

“His Form 211 and the materials appended to it, apparently cut and pasted from various websites, were rambling and incoherent.  He made no discernible allegations regarding the tax liability of any person.  Rather, he alleged that numerous individuals and entities – banks, public utilities, California government entities, and agencies of the U.S. Government–had committed espionage, conspiracy, bank fraud, and other crimes. He adduced in support of these assertions no factual material of any kind.” 2018 T. C. Memo. 177, at p. 2.

Well, the Ogden Sunseteers assigned 11 (count ‘em, 11) claim numbers to Az’s excurses, and bounced every one of them for no credible information, no tax information and no specific information. Ogden sent no branch of IRS any of Az’s stuff.

Az petitions, of course.

Judge Scholar Al gives IRS summary J tossing AZ.

Here’s the kicker: “Petitioner is no stranger to the Office or this Court.  He has filed numerous substantially similar claims for award, advancing in each case unsupported allegations of criminal activity by hundreds of individuals, corporations, and government entities, including Federal courts.  In no case did he allege a Federal tax underpayment or noncompliance by any discernible taxpayer.  We have granted summary judgment to respondent in three cases so far.  Two more cases wait in the wings. Our patience is wearing thin.” 2018 T. C. Memo. 177, at pp. 5-6. (Citations and footnotes omitted).

Az, read and heed.

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