In Uncategorized on 08/23/2019 at 15:44

The late great Dr Eric Berne would find an embarras de richesses in US Tax Court. To begin with, CSTJ Lewis (“Not Chief In Name Only”) Carluzzo has no patience for IRS counsel’s gameplaying in Ralph B. Marra, Docket No. 24599-17L, filed 8/23/19.

IRS claims Ralph had an opportunity to contest liability at the CDP, but didn’t, so wats summary J. Ralph wants a remand.

CSTJ Lew: “According to petitioner, his challenge to the amount of the underlying liability, or at least a portion of it, was raised at the administrative hearing by the submission of a Form 1127, Application for Extension of Time for Payment of Tax Due to Hardship, to the respondent’s settlement officer. We note that a similar challenge is made in the petition.” Order, at p. 1.

So summary J goes down.

“The parties disagreement over petitioner’s entitlement to challenge the existence or the amount of the underlying liability in this proceeding, not to mention their apparent disagreement over whether petitioner had reasonable cause for his failure to pay the underlying liability, see sec. 6651(a)(2), requires that respondent’s motion be denied because genuine issues of material fact remain in dispute, see Rule 121.” Order, at p. 2.

But CSTJ Lew isn’t sending Ralph and IRS back to Appeals, either.

“Turning our attention to petitioner’s motion, we fail to see what could be accomplished by further administrative review and action that could not otherwise be given effect by the parties without a remand.” Order, at p. 2.

Maybe CSTJ Lew is going to try this one.

But IRS isn’t the only gameplayer today.

Elizabeth Koham, Docket No. 5227-18L, filed 8/23/19, is part of a designated hitter coupled entry. Elizabeth tries a ploy with Judge Buch, who is definitely not playing. Elizabeth wants an OIC, and isn’t getting it. She and co-petitioner sent in a Form 433-A claiming “patently excessive monthly expenses.” Order, at p. 1.

“On their 433-A, Mr. Bereliani and Ms. Kohanmehr listed among monthly expenses: $7,500 for food, clothing, and miscellaneous, $9,500 for housing and utilities, and $1,000 for public transportation. They also listed a $250,000 student loan debt as a monthly expense, labeling it as a total debt, but offering no information about the monthly loan expense.” Order, at pp. 1-2, footnote 4.

This is not the way to ingratiate oneself with the court. Especially when one’s RCP is $312K and one offers an OIC of $2500.

But one does get “somber reasoning and copious citation of precedent” at no extra charge.


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