Attorney-at-Law

THE WAY AHEAD

In Uncategorized on 08/07/2019 at 16:47

I’m taking the title of the classic World War II David Niven movie to tell the story of Cathy Lynne Kennedy, Docket No. 609-19S, filed 8/7/19. Cathy Lynne’s petition got tossed by Ch J Maurice B (“Mighty Mo”) Foley, but last week Cathy Lynne sent in the sixty Georges, with a letter.

Ch J Mighty Mo treats letters with respect. He treated this one as a motion for vacation, and tossed his previous toss.

“…petitioner states, among other things, that: (1) she received a $0 amount due letter months ago and assumed the case was resolved; (2) the case should never have been referred in the first place; (3) she is working with an individual at the Internal Revenue Service (IRS); and (4) requests assistance with closing this case. Petitioner attached various documents to her letter, including: (1) a Notice CP2000…from the IRS which states that petitioner did not file a petition with the Tax Court and proposes an amount due of $0; and (2) a letter…from the IRS Appeals Office stating that at issue in her Tax Court case is unreported non-employee compensation.” Order, at p. 1.

Ch J Mighty Mo helps Cathy Lynne. “As this case is based upon a notice of deficiency, the Court is required to enter a decision. However, we note that it appears this case may be susceptible to settlement and subsequent entry of a stipulated decision. We will, therefore, grant petitioner’s motion and direct the parties to confer as to the present status of this case.” Order, at pp. 1-2.

It’s very well to keep your case alive while negotiating a settlement with IRS. Withdraw your case (if you can), and you lose a lot of leverage. The way ahead is often made smooth by the prospect of a trial if the way ahead is not made smooth.

 

 

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