Don’t Ask Tax Court For Help

Derrick Tartt needs to go to the Dominican Republic next month, and to the Cayman Islands in January. But Ch J Maurice B (”Mighty Mo”) Foley is not the one to ask for help in letting Derrick go.

Derrick has a wee problem. Readers of this my blog might recall that Derrick, sub nom (as my expensively-schooled colleagues say) Derrick Barron Tartt, owes the fisc a hefty bunch of income tax plus additions, against which Judge Lauber told him he could not offset his employment discrimination claims against the US gov’t. See my blogpost “Penalty Shots,” 9/3/19.

So when Derrick Tartt, Docket No. 16879-19P, filed 10/18/19, moves to speed up his Tax Court hearing so as to pry his passport from the grasp of the State Department, Ch J Mighty Mo isn’t the one to ask.

“Petitioner’s motion is most analogous to a Motion To Calendar and we will treat it as such.

“Petitioner’s request cannot be granted. The record in this case reflects that respondent (the IRS) has not yet filed an answer to the petition, and this case is not yet at issue. See Rule 38,Tax Court Rules of Practice and Procedure.” Order, at p. 1.

Of course, if he’s gotta go, Derrick can stump up the cash and spring his passport.

“Petitioner may wish to contact the IRS at the address and/or phone number listed in the letter attached to the petition to inquire about expediting payment of his seriously delinquent tax debt in order to secure his passport for his planned travels. Petitioner is further advised that general information concerning the litigation of a Tax Court case is posted in the Taxpayer Information section of the Court’s website at www.ustaxcourt.gov.” Order, at pp. 1-2.

So if you gotta go, but your passport is hung up, don’t try 400 Second Street, NW.

Edited to add, 11/1/19: Looks like Derrick is gonna go, after all. See Derrick B.Tartt, Docket No. 16879P, filed 11/1/19.