In Uncategorized on 03/23/2020 at 17:45

I didn’t blog Anthony McBryde, Docket No. 4820-19L, filed 1/16/20, because he was lost in the plethora of decisions, opinions and orders from Tax Court that day. Anthony had some protester jive, a couple 1040s with balances and additions he never paid, a couple SFRs he never petitioned (hi, Judge Holmes), and around $125K of unpaid gift taxes and chops for three (count ‘em, three) years resulting from math errors. STJ Diana L (“Sidewalks of New York”) Leyden told IRS to lien and levy.

Now Anthony wants STJ Di to fix the amount of an appeal bond, in Anthony McBryde, Docket No. 4820-19L, filed 3/23/20.

I’m sure all my readers, doing the Aida number to avoid Corona, will shout “but you can’t do that! Section 7485(a) and Taishoff’s blogpost ‘Crave the Bond,’ 6/9/15!”

And so says STJ Di, echoing IRS’ response to Anthony’s motion. “…section7485(a), of the Internal Revenue Code, which requires a taxpayer to post an appeal bond in order to stay collection, does not apply to collection due process (CDP) cases. By its terms, section 7485 applies only to the collection (and assessment) of deficiencies, not assessed liabilities that are the subject of a CDP case. Because the above-referenced case is a CDP case, an appeal bond is not required.” Order, at p. 1.

So Anthony can appeal, but IRS can grab while he does.

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