Attorney-at-Law

BOOT CAMP IN SOUTH CAROLINA

In Uncategorized on 04/20/2020 at 14:54

To Jorge Castillo, Docket No. 19507-19, filed 4/20/20, who asserts entitlement to relief from the 90 day bar to his petition from a SNOD per Section 7508(a)(1)(c) because he was situated as above set forth on the magic ninetieth day, I can only respond “as you were then, so was I once.”

But though Ch J Maurice B (“Mighty Mo”) Foley is sympathetic, he rules that boot camp in South Carolina is not sufficiently a combat zone or a contingency operation to warrant statutory relief.

“I.R.C. section 7508(a)(1)(C) extends the time to file a Tax Court petition with respect to a notice of deficiency if an individual is in military service in a combat zone or contingency operation. Nothing that petitioner submitted has established that I.R.C. section 7508(a)(1)(C) is applicable to this particular case.” Order, at p. 2.

Judge, there were times I couldn’t tell the difference. I bet Jorge feels the same way. Jorge, good luck, man.

 

Leave a Reply

Please log in using one of these methods to post your comment:

WordPress.com Logo

You are commenting using your WordPress.com account. Log Out /  Change )

Google photo

You are commenting using your Google account. Log Out /  Change )

Twitter picture

You are commenting using your Twitter account. Log Out /  Change )

Facebook photo

You are commenting using your Facebook account. Log Out /  Change )

Connecting to %s

This site uses Akismet to reduce spam. Learn how your comment data is processed.

%d bloggers like this: