Dadisi W. Crawford, Docket No. 4318-18L, filed 8/13/19, gets remanded, because the SO at Appeals failed to consider overstated withholding assessments.
But the issue isn’t whether Dad goes back to appeals, but who goes back with him. On a phoneathon with IRS and Judge Buch, Dad was joined by TW (name omitted) “to help facilitate the call.” Order, at p. 1.
Now IRS claims TW is in the prohibited class of those acting in concert with or participating with Cubby Williams, against whom IRS got an injunction. So IRS wants Judge Buch to prohibit TW from showing up at Appeals on the remand.
No dice, says Judge Buch.
“We have rules governing who may appear before the Court. See Rule 200. We do not have rules, and we are not inclined to create ad hoc rules, governing who may appear before the IRS.
“The Commissioner has already obtained an injunction against Cubby Williams and any other person acting in active concert with him. That injunction is not a matter for this Court to enforce.” Order, at p. 2.
If in fact TW is in the prohibited class, it’s for the court that enjoined that class to toss TW. Tax Court can’t enjoin someone enjoined by another court from doing anything somewhere else.
Check out Judge Buch’s order for the cases to cite in your brief.
Readers with long memories will remember that Cubby Williams made a cameo appearance in my blogpost “He Wuz Robbed – And How,” 3/2/15. But whether Cubby was with the good guys or not at that time is unclear.
