In Uncategorized on 05/07/2020 at 16:18

Vincent J. Fumo, Docket No. 17603-13, filed 5/7/20, is another one who thinks IRS is up to no good.

VJ is an ex-PA legislator who went down for bribery. After being sprung but before being locked-down, VJ unloads a pretrial brief wherein he seeks to put on the stand at trial “…among the witnesses he expected to call, an Assistant U.S. Attorney (AUSA) involved in his criminal case and two revenue agents (RAs) who participated in the IRS civil tax audit. Petitioner suggests that the testimony of these witnesses will supply evidence relating to the ‘manner and motives’ behind the examination and his contention that the notices of deficiency are ‘arbitrary, capricious, and excessive.’ In support of his belief that these witnesses will provide relevant testimony petitioner cites the following facts or assertions: (1) the United States appealed the sentence imposed upon his criminal conviction; (2) the IRS did not commence the civil examination until after the criminal case had ended; (3) the IRS did not agree to a settlement of his civil case; and (4) IRS officers declined to give him extensions of time and missed a scheduled appointment. Petitioner also contends that the IRS relied on facts established in the criminal case when preparing its notice of deficiency.” Order, at pp. 1-2.

Judge Albert G (“Scholar Al”) Lauber says “So what?” Only more politely.

VJ gets a trial de novo for his SNOD. Whatever IRS did or didn’t do, they’ve shown a connection between something VJ did and some income that may or may not be taxable. A naked assessment, backed by nothing except the presumption of correctness, might be tossable for arbitrary-and-capriciousness. Except VJ stiped to much trial testimony from his fall, and that’s enough.

Greenberg’s Express, 62 T.C. 324 (1974) stops in PA.

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