In Uncategorized on 04/03/2019 at 14:57

Judge Elizabeth A (watch this space) Copeland has the above advice for the SO in Julia Castaneda, Docket No. 7697-17L, filed 4/3/19. Julia rejected redaction last month in my blogpost “Unveiling Reveiled,” 3/8/19.

Today she’s fighting IRS’ standard summary J motion, but in record-rule 9 Cir IRS has a problem. Julie did file late for three of the four (count ‘em, four) years at issue. But she did file amended returns, and the SO only looked at the certificate of assessments, which showed what Julie put on the originally-filed returns, The SO had the amended returns for a year before issuing the NOD, but apparently never looked at them.

True, Julie never provided a Form 433-A nor copies of the amended returns she filed at the time of her CDP. The SO offered an expedited installment agreement, but Julia never accepted it. Instead, she submitted a lower offer, which was rejected. So for the unamended year she may be out.


Judge Copeland: “The consideration of amended tax returns could, at a minimum, change the calculation of an expedited installment agreement, which agreement can be entered into without providing full financial statements or a Form 433-A.

“In resolving doubts as to the existence of a material fact against the movant, we find that the existence of amended retums in the administrative file which were not reviewed by the SO, were they to be considered, could show a reduced tax liability. If so, that would require a trial do novo and new evidence to support the amended returns. For these reasons, we find at this juncture that Commissioner has not met his burden of proving that no genuine dispute exists as to any material fact. Consequently, we deny respondent’s Motion for Summary Judgment.” Order, at pp. 5-6.

Oh yes, the title hereof. Read The Amended Returns.

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