In Uncategorized on 04/06/2020 at 15:09

Looks like IRS is up to its old tricks, dropping the SNOD after the petition, and trying to knock out the valid petition by claiming it duplicates the untimely one, then dismissing the untimely one on lateness grounds. I’ve blogged this more than once before now, but the grandma of these is “Another Taishoff ‘Oh Please,’” 9/24/14.

Ch J Maurice B (“Mighty Mo”) Foley plays today’s version like the speedy third baseman who races to the bunt and nails the lead runner with a bullet throw (I remember Billy Cox of the old Brooklyn Dodgers making a similar play against the Yankees more than 60 years ago; holy canoli, what about the baseball season, with this COVID-19?).

Back to work. Here’s Steven Lindsey & Shannan Lindsey, filed 4/6/20, with two docket Nos., namely, viz., and two wit, 826-20 and 1396-20. The numbers matter.

Ch J Mighty Mo is on the case, with the numbers and dates firmly in mind. Do thou likewise.

“On January 13, 2020, petitioners filed a petition with the Court, at docket No. 826-20, challenging the notice of deficiency dated October 21, 2019, issued to them for taxable year 2017.The fling fee in that case was paid. On January 22, 2020,petitioners filed timely a second petition, at docket No. 1396-20, challenging the same notice of deficiency for 2017. The filing fee in that case was not paid. On April 3, 2020, respondent filed, at docket No. 1396-20, a Motion To Close on Ground of Duplication seeking to close that case as duplicative of the case at docket No. 826-20. In his motion to close respondent states that petitioners do not object to the granting of the motion.” Order, at p.1.

As a docket search shows Steve & Shannan are pro sese, no surprise they didn’t pick up on the fact that IRS was torpedoing their valid petition and floating away their untimely one.

But Ch J Mighty Mo will have none of it. He tosses IRS’ motion to toss the timely for duplication, and tosses the untimely in its stead.

Even better, he credits the filing fee paid for the untimely to the surviving timely.

Does Ch J Mighty Mo read this my blog? I suggested this very thing in my blogpost “Fake Out – Part Deux,” 6/23/15.


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