In Uncategorized on 08/16/2019 at 12:26

Geoffrey R. Myers & Lin C. Liu, Docket No. 7998-18S, filed 8/16/19, claim their DC tax refund was grabbed by IRS. IRS says State tax refund grabs don’t need no NODs, and therefore Section 6330 avails naught.

Geoff and Lin reply thus: “The IRS determined to seize assets from us, and effected that seizure on three separate occasions, creating a valid basis for a petition to the Tax Court for Tax Year 2017. When the IRS indicated its intention to seize our assets, in January 2019, that did not constitute a determination. But when the IRS actually seized our assets, that action did constitute a determination. As far as the IRS is concerned, its actions are now final, and thus its seizures are unquestionably subject to jurisdiction of the Tax Court. The IRS’ Motion to Dismiss suggests that the Tax Court may not consider this case until the IRS issues a notice of determination. However, the IRS inconsistent communication and lack of response prove that the IRS will not hesitate to seize assets without a formal notice of determination. Thus I assert that the IRS’ repeated seizure of our assets constructively form any and all notice sufficient to provide the Tax Court with jurisdiction. Further, we have complied with every other timeliness requirement established by law or by the IRS, while the IRS has consistently failed to respond timely, or respond at all until required to do so by this petition to the Tax Court. Thus it is reasonable to conclude that the only way the IRS will respond to our valid concerns is for the Tax Court to insist that the [sic] it do so.” Order, at p. 3.

Ch J Maurice B (“Mighty Mo”) Foley tells the rest of Geoff’s and Lin’s sad tale. “The balance of the objection then continued with a litany of complaints regarding the treatment received by petitioners in their extensive efforts to communicate with the IRS and to resolve the 2017 tax problems, which petitioners largely attributed to a computer or data entry error occurring during the agency’s processing of their 2017 return. Petitioners characterized the IRS operations as unfair, incompetent, and in bad faith, justifying corrective and controlling measures by the Tax Court. They did not, however, allude to or attach any further notices from the IRS that could bear upon the jurisdictional question before the Court.” Order, at p. 3.

Of course, that does it for Geoff and Lin. Even though there is no prescribed form of NOD, just like there is no prescribed form of SNOD, if you don’t have whatever it is, the doors of the Glasshouse at 400 Second Street, NW, are closed to you.

Ch J Mighty Mo suggests Geoff and Lin continue to work administratively with IRS. But as Al Hoffman and Dick Manning put it in their 1952 hit, “Takes Two To Tango,” and apparently IRS ain’t dancing.

So much for the sixty buck ticket to justice.

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