Attorney-at-Law

THE IRREPRESSIBLE

In Uncategorized on 10/22/2019 at 23:27

That’s Peter E. Hendrickson, MF (Master Frivoler), trying it on once again with Judge Buch in Peter E. Hendrickson & Doreen M. Hendrickson, Docket No. 6863-14, filed 10/22/19. Pete wants a Rule 162 vacation of the decision Judge Buch laid on him, nailing him for deficiencies and chops.

Pete claims IRS is precluded from hitting him for deficiencies, because they slugged him in USDCEDMI for an erroneous refund and enjoined him from further frivolity. That was a roaring success. No, Pete, two different claims, no claim preclusion.

Next Pete claims IRS never asserted Section 6651(f) fraudulent nonfiling, except they did in the Letter 886A that accompanied the SNOD.

Pete claims the SFRs that gave rise to the SNOD were a fraud on Tax Court. That gets Pete the good old “somber reasoning and copious citation of precedent” wave-off.

While most pitchers by this point would have handed the manager the baseball, left the mound, showered, put on the glamour vines, and headed downtown to chat up the local talent, Pete is still in there pitchin’.

Pete claims he should’a gotten dependency exemptions for Doreen and the little Hendricksons. Judge Buch saved the best for last.

“The Hendricksons are not entitled to dependency exemptions because they never preserved the issue. The Hendricksons never pled dependency exemptions and may not do so now. New issues that are not based on fraud, mistake, or lack of consent are not sufficient to vacate or revise a decision. Federal Rule of Civil Procedure 60(b) provides that a court may relieve a party of judgment upon the finding of newly discovered evidence. The presence of the Hendricksons’ minor dependent children during the relevant tax years is not newly discovered evidence to the couple. Nor is Mrs. Hendrickson newly discovered to Mr. Hendrickson.” Order, at p. 6. (Footnote omitted).

 

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