In Uncategorized on 12/03/2018 at 17:17

A few days back, I got a lengthy proposed comment  to an old blogpost from the losing petitioner. I didn’t bother putting it up. His diatribe (and name-calling) was much of a muchness. In fifty-one (count ‘em, fifty-one) years of doing this, I’ve heard it all: All lawyers are liars (his own lawyer said so); the Tax Court is corrupt; IRS is corrupt; the Circuit Court of Appeals (I don’t remember which) is corrupt; and as my would-be commentator deduced, I am a lawyer, so I am a liar, da capo.….

I learned a long time ago that we lawyers need broad shoulders (and again I thank an old law partner from my early days for the insight); we have to carry the weight of the world.

And when other lawyers go wrong, we have to express our indignation.

Here’s The Community Law Firm, Inc., 2018 T. C. Memo. 198, filed 12/3/18.

The Communitys were up in Tax Court three years ago and lost an off-the-bencher on a CDP where they failed to provide the SO with the info. I didn’t blog it.

Now they want to reinstate an IA on which they defaulted, and again produce no info.

But Judge Lauber has other ammunition in his locker. “In any event IRS records show that petitioner was not current in its tax filing obligations for at least five calendar quarters subsequent to the quarters at issue when the SO made her determination. The SO could properly have rejected a collection alternative on this ground alone.” 2018 T. C. Memo. 198, at pp. 8-9. (Footnote omitted; it says the Communitys claim they asked for an extension for the five quarters, but has no evidence thereof.)

And the Communitys have another CDP going for the quarter before the three quarters at issue.

Now Judge Lauber has not broken the bruised reed nor quenched the smoldering wick, as a much Higher Authority put it, without lots of justification. But today from under the judicial robes he brandishes the Section 6673 yellow card.

“Petitioner is a law firm.  We presume that its principals are conscious of their Federal tax obligations and their responsibility to participate meaningfully in administrative proceedings they have commenced.  Petitioner’s track record in this Court suggests that it may be invoking the CDP process ‘primarily for delay,’ see sec. 6673(a), wasting the resources both of the Government and this Court. Petitioner is warned that it may face penalties if it continues to do this.” 2018 T. C. Memo. 198, at p. 10.

Read and heed.

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