In Uncategorized on 12/27/2018 at 14:18

No, not the Raymond Chandler 1939 hard-boiler that featured the debut of Philip Marlowe. Rather, this is that Obliging Jurist David Gustafson relieving IRS’ trial counsel, now unpaid due to matters the particulars of which are now readily available to my readers in the public press. I therefore will make no further reference to such matters, much less comment thereon in this avowedly-non-political blog.

My personal views are stated in extenso elsewhere.

All y’all must be following with anticipation the scheduled trial in Palmolive Building Investors, LLC, DK Palmolive Building Investors Participants, LLC, Tax Matters Partner, Docket No. 232444-14, filed 12/27/18. Barely four (count ‘em, barely four) weeks before the opening gun in this knock-down, drag-out Section 170 donnybrook over a famous Cleveland façade, Judge Gustafson calls a major-league timeout.

“…as the parties are aware, there has been a lapse in the funding of the portion of the Government that includes the Tax Court and the Department of the Treasury (including the Internal Revenue Service). The Anti-Deficiency Act, 31 U.S.C. sec. 1341, imposes limits on Government operations in the absence of Congressional appropriations. Of course, petitioner’s counsel’s operations are unaffected by this circumstance; but the personnel in the IRS Office of Chief Counsel are currently unable to prepare for that trial. We have no way of knowing when there will be an appropriation, and even if Congress were to act by January 22, we cannot be confident that Congress will act in time for Chief Counsel to have a reasonable opportunity to prepare for trial.” Order, at p. 1.

So all bets is off, game called, and telephone to chambers when the eagle does its thing again, to prepare and get back on track.

As aforesaid, I eschew oral or written comment on “we cannot be confident that Congress will act.” I am, however, thinking very loudly.

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