In Uncategorized on 11/06/2019 at 16:01

Melvin Duane Salter, Docket No. 13443-19, filed 11/6/19, is back. pro se of course, in this, his fourth appearance in USTC. And his second appearance in this my blog; for the last, see my blogpost “Pro Se? Oy, Vey!” 8/15/17.

All y’all will recollect that Mel’s first appearance hereon had to do with then-Ch J L Paige Marvel kicking Mel and his belated notice of appeal upstairs to 4 Cir. 4 Cir wasted no time bouncing Mel; see Salter v Com’r, 17-1957, decided 10/20/17. 4 Cir said it best. “Because Salter failed to file a timely notice of appeal, and because this jurisdictional appeal period is not subject to equitable tolling, we dismiss the appeal. We dispense with oral argument because the facts and legal contentions are adequately presented in the materials before this court and argument would not aid the decisional process.” (Citation omitted).

But Mel is undaunted. Now he petitions two years’ worth of SNODs based on SFRs, because Mel didn’t bother filing returns. But his petition says nothing about the matters alleged in the SFRs or the SNODs.

STJ Daniel A (“Yuda”) Guy has this one. IRS wants Mel tossed for Rule 40 violation, failure to state a claim upon which relief can be granted. In simplest terms, the nub of this motion was expressed by the late Grey Thoron, Esq., formerly Dean of the School on the Hill Far Above: “Everything you say is true; so what?!”

Mel apparently feels IRS is picking on him. Well, IRS does get a trifle testy when they get 1099-MISCs but no return, because they have to prepare the returns for you.

STJ Yuda is more genteel. “Petitioner made vague claims in the petition that he was being improperly targeted by the Internal Revenue Service (IRS). Petitioner made similar allegations in three prior cases before the Court, at docket Nos. 12442-12L, 21045-15L, and 553-18L. Conversely, the petition did not in any way address the items of income and absence of returns or payments underlying the taxes and additions to tax determined in the notices.” Order, at p. 2.

And Mel throws in some of the usual protester stuff.

That earns Mel not only a toss of his petition, with concomitant decision for IRS, but also a Section 6673 yellow card.

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