In Uncategorized on 08/30/2019 at 14:29

Once again it’s all about timing, and Judge James S (“Big Jim”) Halpern is on the case in a designated hitter, Sheila Ann Smith. Docket No. 1312-16L, filed 8/30/19.

Thanks to the Glasshouse Gang and Judge Big Jim for posting this before the usual 3:30 p.m., EDT release. Even bloggers deserve an early out before a three-day weekend.

Judge Big Jim tried this one in May two years ago, and briefing was complete. But Sheila Ann made a motion to reopen the record to make sure IRS had gotten the essential Section 6751(b) Boss Hoss sign-offs for each and every one of the six (count ‘em, six) Section 6702 frivolity chops they laid on Sheila Ann.

“These submissions were either (1) original filings, (2), a copy of the original filing, or (3) purported copies of an original filing for which respondent claims he possesses no record of receiving. Additionally, petitioner submitted an original Form 1040X, Amended U.S. Individual Tax Return…. In total, six discrete submissions were received by respondent in [year at issue].” Order, at pp. 1-2.

Feels like it just happened yesterday?  Well, of course it did. See my blogpost “From the Serious to the Frivolous,” 8/29/19.

Judge Big Jim allows Sheila Ann is right to challenge the Boss Hosses. But IRS already put the Forms 8278 in on the trial. So Sheila Ann’s “…motion to compel discovery (motion) requesting that we order respondent ‘to provide evidence that proper approval was made related to all § 6702 penalties that have been asserted upon Petitioner, showing that an Immediate Supervisor approved them in writing prior to penalties being asserted upon Petitioner,’” Order, at p. 2, gets denied.

Nevertheless, Sheila Ann’s trial happened before all the Graev silt and Clay got stirred. Fans of the evolution of Boss Hossery should read Judge Big Jim’s exposition at p. 3 to be brought up to date on timing.

Nonetheless, Judge Big Jim orders supplementary briefing on the Kalin Twins’ 1959 hit, “When.” And he gives Sheila Ann a couple pointers (hi, Judge Holmes, enjoy the weekend).

“Her motion is unwarranted, however, as the evidence that she seeks is presently in the record. She may find respondent’s citations to the record in his opening seriatim brief particularly helpful in that regard. But because briefing in this case concluded before the recent developments in our case law concerning by when supervisory approval of penalties must be obtained. We wish to extend to the parties the opportunity for additional briefing addressing whether the supervisory approvals of the six section 6702 penalties assessed in this case were timely.” Order, at p. 3.

At least Judge Big Jim doesn’t ask for briefs (if any) sooner than the week after next.

Enjoy the weekend, everybody.

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