In Uncategorized on 10/23/2018 at 15:32

Judge Holmes has a designated hitter for us, Damon R. Becnel, 14707-14, filed 10/23/18. Y’all will remember Da-Bec and his trusty yacht  Britney Jean, the entertainment facility. What, no? Then check out my blogpost “Go Fish – Part Deux,” 8/2/18.

Judge Holmes sent the parties out for a Rule 155 beancount, but Da-Bec had no numbers to riposte to IRS’ arithmetic.

IRS, however, is too quick off the mark, moving to enter decision on their numbers.

Judge Holmes: “This isn’t quite the right pigeonhole–Rule 155(b) says that in the absence of agreement between the parties, ‘[t]he Clerk will serve upon the opposite party a notice of such filing and if, on or before a date specified in the Clerk’s notice, the opposite party fails to file an objection or an alternative computation, then the Court may enter decision in accordance with the computation already submitted.’ A check of the Court’s docket shows that no such notice was ever sent to petitioner; the Commissioner likewise doesn’t seem to have attached a certificate of service under Rule 21(b)(1) — at least none was scanned to a .pdf image on the Court’s docket.” Order, at p. 1.

So to save the hard-laboring Clerk any further labor, Judge Holmes recharacterizes IRS’ motion as “Respondent’s Computations Under Rule 155.” And he tells Da-Bec to come up with his own in three weeks.

If Da-Bec doesn’t, Judge Holmes may enter judgment based on IRS’ numbers.

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