In Uncategorized on 06/04/2019 at 13:41

The taxi dispatcher of the Marne, Gen. Joseph Simon Galieni, once again hoists his celebrated remark to my masthead, as we revisit Management Concepts, PLC, of Phoenix, AZ, and their repurposing of client SNODs. Today it’s Steven E. Ayers & Donna J. Ayers, Docket No. 15315-18, filed 6/4/19.

Steve & Donna were also investors in Clean Energy Systems. For the backstory on Clean Energy Systems and its associates, see my blogpost “Eh Bien, Voila Au Moins Qui N’est Pas Banal – Deuxième,” 10/11/18. And it seems Ryan M. Richardson does a reprise of his role from last October, when he testifies at the evidentiary hearing Judge Buch orders.

The Management Concepts sent in a petition with a SNOD attached for Steve & Donna.

Believe it or not, the SNOD had two (count ‘em, two) cover pages. SNODs don’t have two cover pages. But this one had one with a date that would get the petition tossed for lateness, and one that would render the petition timely.

IRS has the PS3817 certified mailing list showing only the earlier, so claims Steve & Donna should get tossed.

But Judge Buch is after bigger game.

“The Court conducted an evidentiary hearing in this case with the aim of developing a record that would explain why there were two cover pages with the notice of deficiency attached to the petition. Respondent duly served a subpoena on Carl Rex Olson, the principal officer of Management Concepts, PLC, directing him to appear and testify at the evidentiary hearing. Mr. Olson did not appear at the evidentiary hearing.” Order, at p. 2.

You don’t need to be a special counsel or a Cabinet member to know this is a hearing you don’t want to attend.

But Ryan M. Richardson shows, and dishes in extenso.

Ryan M. says he never doctored the SNOD in his case, which featured in my blogpost above-cited. Ryan M. “…testified at the evidentiary hearing that he believes that Mr. Olson was responsible for altering the notice of deficiency attached to the petition in his case.” Order, at p. 3.

Of course, Ryan’s petition got tossed.

So does Steve’s & Donna’s.

Judge Buch didn’t send the U. S. Marshal to escort Mr. Olson to The Glasshouse. “Considering all of the circumstances, including the necessary commitment of additional time and resources, the Court determined that it was not worthwhile to compel Mr. Olson to appear at the evidentiary hearing.” Order, at p. 5, footnote 3.

But Judge Buch is not amused by Mr. Olson’s shenanigans. “The Court finds on this record that Mr. Olson was responsible for altering the notice of deficiency attached to the petition in this case and that he did so in a deliberate attempt to mislead the Court and the Commissioner. He engaged in similar misconduct in several other cases. His dishonest and misguided efforts have harmed the petitioners in this case and others and wasted the resources of the Court and the IRS. Should Mr. Olson engage in similar conduct in the future, the Court would strongly consider referring him to the U.S. Department of Justice for prosecution.” Order, at pp. 4-5. (Footnote omitted, but it says 18 USC Sec. 1001 makes it a crime to knowingly and willfully submit a materially false document to a Court.)

But if you’re going to do it, at least don’t send in both cover pages.


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