In Uncategorized on 02/07/2019 at 15:35

Among other obscurities in the much-contemned Affordable Care Act is the tanning salon excise tax. The tax is imposed on, and collected from, the tanee, but is a trust fund in the hands of the tanor, and a penalty for nonpayment awaits the tanor’s responsible persons, just like FICA/FUTA/ITW. Nonpayment to the fisc calls down the same penalty.

Daniel James Humiston, 2019 T. C. Memo. 9, filed 2/7/19, is fighting a NOD based on an alleged failure of Section 6751(b) Boss Hossery. DJ was here before on this very issue; see my blogpost “Tannery Row,” 5/24/18.

Well, heeding Judge Holmes’ designated hitter from last May, IRS goes to trial, puts the RA who handled case on the stand, and proffers Form 4183. That suits Judge Buch just fine. He finds no abuse of discretion, though, so he needn’t decide whether the tanning salon mulct needs a 6751(b) benediction from on high.

DJ’s tannery was undergoing Ch 11 resuscitation, and he claimed he’d have enough to pay off the $200K when that was done, but he neither provided Appeals a list of the tannery’s assets nor a Form 433-A for himself. Nor was the tannery paying off the taxes.

That’s enough for Judge Buch. We must possess our souls in patience while we await resolution of the Boss Hoss – TFRP conundrum.

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