In Uncategorized on 08/20/2019 at 15:23

I said it back in April last year. Those who petition multi-years, when IRS issued neither SNOD nor NOD for any thereof, risked the Section 6673 yellow card, if it looked like they were trying to limp in to cut off nonassessables, like refund grabs. See my blogpost “I’m Beginning to See the Light,” 4/9/18.

Well, today Ch J Maurice B (“Mighty Mo”) Foley, he of the quick-pitch, lines up on Stella Beth Nager-Curry, Docket No. 5101-19, filed 8/20/19.

Stella Beth petitioned nineteen (count ‘em, nineteen) years, from 1998 to 2017.

IRS was not amused, and Ch J Mighty Mo grants IRS’ motion to toss Stella Beth’s petition.

But as the late-night telehucksters say, “But wait! There’s more!”

“In his motion to dismiss respondent states that petitioner does not object to the granting of the motion. In his motion, respondent further requests that the Court warn petitioner about I.R.C. section 6673. That section authorizes the Court to require a taxpayer to pay to the United States a penalty not in excess of$25,000 whenever it appears that proceedings have been instituted or maintained by the taxpayer primarily for delay or that the position of the taxpayer in such proceeding is frivolous or groundless.” Order, at p. 1.

Ch J Mighty Mo is quick to oblige.

“Although respondent does not seek and the Court thus will not impose an I.R.C. section 6673 penalty here, petitioner is admonished that the Court will consider imposing such a penalty in future cases commenced by petitioner seeking similar relief under similar circumstances.” Order, at p. 1.

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