In Uncategorized on 04/13/2020 at 17:24

I expect whatever readership I have left is as tired as I am of the endless mantra “those who need it won’t read it, and those who read it don’t need it.” But I will plod on, however Sisyphean my labors.

Vox clamantis in deserto, as they say around Hanover, NH.

Jason E. Shepherd, 2020 T. C. Memo. 45, filed 4/13/20, learned the lesson above-captioned from STJ Daniel A (“Yuda”) Guy, but it comes too late and the tuition is very high, $165K in TFRPs from the ambulance company of which Jason was CEO, hence Section 6672 “responsible person.”

Jason never got the Letter 1153 pay-up notice. He did send in Form 12153 when he got the NITL. And he got an Appeals review, at which he was placed in CNC. But Jason never mentioned doubt as to liability.

The readership above-mentioned will now say “And we can stop here.”

But I must go on. Jason’s circumstances bettered, he submitted an OIC of $1.00 based upon doubt as to liability. That got kicked, so he went to Appeals. Appeals said his liability might be reduced if he withdrew the OIC, which he didn’t. So IRS gave Jason a NFTL, which he took up to Appeals. Appeals said you had your chance to contest, and you blew it.

STJ Yuda: “Although petitioner did not receive a notice of deficiency, the Appeals Office determined that he nevertheless had an earlier opportunity to challenge his liability for the TFRPs within the meaning of section 6330(c)(2)(B) and consequently was barred from reasserting that claim in the administrative proceeding concerning the lien at issue.

“Respondent maintains that petitioner had two prior opportunities to contest his liability for the TFRPs. First, when he obtained Appeals Office review of the notice of intent to levy issued to him in 2013, and a second time in 2016 and 2017 when he submitted his OIC in respect of the TFRPs.” 2020 T. C. Memo. 46, at pp. 10-11. (Footnotes omitted, but one says there is no SNOD for TFRP, and the second says the first go-round, when Jason got CNC, was a real chance to contest liability).

The Letter 1153 was mailed to Jason’s last known address by certified mail, so his not getting it doesn’t matter. And the RO in that case got Form 4183 signed off by her Boss Hoss before the Letter 1153 issued.

NOD and NFTL sustained.

When first you go to Appeals, lay out everything but officially-noticed frivolities. Don’t think you’re going to win if you get CNC; that’s only temporary. Your first chance is your only chance, so let it all hang out.


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