In Uncategorized on 02/14/2020 at 16:28

Frivolites are inventive but never successful. That is, successful at anything but providing Friday afternoon designated hitters for Tax Court judges, and blogfodder for me.

Ronnie Theodis Demmons, Docket No. 18387-18L, filed 2/14/20, gets no Valentine’s Day gift from Judge Gale, but does get a $500 Section 6673 frivolity chop.

Ronnie is confronting IRS’ motion for summary J, but Ronnie’s inventive approach started with his petition, wherein “…petitioner disputed Appeals’ determination on the ground that it violated “positive law”, citing generally the Tax Reform Act of 1976, Pub. L. No. 94-455, 90 Stat. 1520, as well as section 6065. Despite having been warned of the possibility of a section 6673 penalty, petitioner again raised section 6065 (and no other arguments) in his response to respondent’s Motion, claiming that the Motion should fail because respondent has not presented petitioner with any ‘claims’ satisfying the requirements of section 6065. It is settled law that while section 6065 requires taxpayers to sign returns and certain other documents filed with respondent under penalty of perjury, it does not require respondent to do the same with respect to documents, such as notices of deficiency, issued to taxpayers.” Order, at p. 2. (Citations omitted)

Judge Gale notes that the caselaw allows him broad discretion, and Ronnie had been offered a list of LITCs, and shown the yellow card, back in December last year.

Takeaway- Don’t try this, at home or anywhere else. But if you do, bring your wallet.

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