“Incoherent” is in quotes, because that’s what Judge Kerrigan said about Marsha Gaye Lambert A.K.A. Marsha Lambert Maines d.b.a. Marsha Maines Alvarado, Docket No. 22395-18W, filed 3/2/20.

Specifically, Judge Kerrigan characterizes Marsha’s response to IRS’ motion for summary J sustaining the Ogden Sunseteers’ toss of Marsha’s Form 211 thus: “Petitioner’s response did not raise any coherent argument or contest the administrative record or respondent’s assertions.” Order, at p. 1.

Before anyone gets their cliché in a sheepshank, I stress I have not read either IRS’ summary J motion and any supporting papers, or Marsha’s reply and any papers in support of her reply. All these are locked in the impenetrable bosom of The Glasshouse at 400 Second Street, NW, where PACER cannot penetrate, much less bloggers, and where (presumably) neither rust nor moth can consume. So I cannot opine concerning any thereof, nor Judge Kerrigan’s conclusions in respect thereof.

But I can again lament that none of the papers are available online. Why pore l‘il ole Tax Court is the orphan child of the Federal internet eludes me.

Howbeit, Marsha seems to allege “…that an individual, Taxpayer 1, and a corporate entity, Taxpayer 2, had committed bankruptcy fraud related to stolen identity and theft of funds.” Order, at p. 1.

The Ogden Sunseteers, having apparently listened to Lacey (see my blogpost “The Whistleblower Office – Blown,” 11/25/19 for the skinny), bucked Marsha’s story on to an LBI classifier (a classifier is an operations type whose task it is to winnow the cliché from the chaff). The classifier gave thumbs down, stating “…that petitioner did not identify any tax issues and that petitioner’s allegations were ‘not specific, credible, or [are] speculative.’ He recommended that petitioner’s claims be rejected and not pursued by the LBI unit so the claims were referred back to the WBO ICE unit.” Order, at p. 2.

Wherefore the toss, the petition, and summary J for IRS. Judge Kerrigan finds proper review, no admin action and no recovery.

Edited to add,4/16/22: Ms. Lambert Maines sent me a comment, which I choose not to publish. It merely reinforces ChJiW Kathleen (“TBS = The Big Shillelagh”) Kerrigan’s conclusions. Whatever Ms. Lambert Maines’ complaint, it does not belong in Ogden or in Tax Court.