In Uncategorized on 09/26/2019 at 14:54

Carolyn J. Cole, Docket No. 14526-19, filed 9/26/19, is a self-represented petitioner who is also a lawyer. This reminds me of the old paradox of the barber who shaves everyone in town, except those who shave themselves; the question goes “then who shaves the barber?”

Carolyn J. Cole, Esq., does seem to have resolved the issue of the SNOD, which IRS bestowed upon her.  So IRS moves to dismiss her petition as untimely.

Except the SNOD wasn’t the issue. Ch J Maurice B (“Mighty Mo”) Foley explains. Carolyn J. Cole, Esq., wanted interest abated.

“Pursuant to I.R.C. section 6404(h) the Tax Court shall have jurisdiction over an interest abatement action brought by a taxpayer who meets the net worth requirement of section 7430(c)(4)(A)(ii) to determine whether the Secretary’s failure to abate interest under section 6404 was an abuse of discretion, and may order an abatement if such action is brought at any time (1) after the earlier of(a) the date of mailing of the Secretary’s final determination not to abate interest, or (b) the date which is 180 days after the date of filing with the Secretary of a claim for abatement of interest under section 6404, but (2) not later than the date which is 180 days after the date of the Secretary’s mailing of the final determination not to abate interest. I.R.C. sec. 6404(h)(1) (A) and (B).” Order, at p. 1.

So let IRS’ counsel check the record to see if either IRS rejected, or 180 days went by since Carolyn J. Cole, Esq., requested, abatement.

Apparently Ch J Mighty Mo’s directions to IRS to make jurisdictional motions on day 91 after anything hits their desks has taken effect.

Too great an effect.


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