In Uncategorized on 05/21/2020 at 16:46

Ya gotta love this stuff; I certainly do. The practice of law (and I suppose medicine, both on humans and animals) gives the practitioner a ringside seat on The Human Comedy, and often the human tragedy.

STJ Daniel A (”Yuda”) Guy draws a whistleblower that shows that the “small court” is often the stage where the Human Comedy is played out.

Rena Elizabeth Houston, a.k.a Tneka Rena Galloway, Docket No. 9869-19W, filed 5/21/20, got tossed by the Ogden Sunseteers without even an “and/or.” Brevity sure is the soul of wit in Lee Martin’s bailiwick.

“The Whistleblower Office has considered your Form 211, Application for Award for Original Information….Internal Revenue Code section 7623 provides that an award may be paid only if the information provided results in the collection of tax, penalties, interest, additions to tax, or additional amounts. The Whistleblower Office has made a final decision to reject your claim for an award.

“The claim has been rejected because the IRS decided not to pursue the information you provided.” Order, at pp. 1-2.

Rena/Tneka also petitioned an alleged NOD and an abatement of interest denial, but Ch J Maurice B (“Mighty Mo”) Foley tossed that one last year because no NOD was ever issued.

Rena/Tneka’s blower bœuf was also wide of the mark.

She claims a “…small municipality has been corrupted and ‘has not paid the judgment issued by [a State court] * * * nor has [the municipality] made any attempts to pay nor provide a judgment bond to pay for the physical damages they have cause [sic] to me’.” Order, at p. 2.

IRS moves to toss for failure to state a claim. Rena/Tneka fires back with an “’Amended Petition/Objection’ repeating the allegations that she made in the petition. Petitioner also filed two exhibits: A ‘Questionnaire for Public Servant’ and a ‘Violation Warning, Denial of Rights Under Color of Law’.” Order, at p. 2.

I’m sure we’ve all seen them in small claims part, or village court, or justice court, or in whatever it’s called in the jurisdiction in which you toil. They think it’s like television. Judge Judy, maybe.

STJ Guy has, I’m sure, seen it too.

“The petition in this case does not include allegations or statements necessary to satisfy petitioner’s burden of presenting a valid claim for judicial review under section 7623. Petitioner does not allege that she provided information to the IRS regarding an underpayment of Federal tax or violations of the internal revenue laws. Nor does petitioner allege that the WBO abused its discretion in rejecting her whistleblower claim or that the IRS erred in declining to pursue the information that she provided. Although we give petitioner the benefit of the doubt at this stage of the proceedings, and read her pleadings liberally, the allegations in the petition and amended petition/objection relate only to a complaint concerning enforcement of a State court judgment. The relief that petitioner seeks simply is not cognizable under section 7623. Because petitioner fails to state a claim for which relief can be granted, we shall grant respondent’s motion to dismiss.” Order, at p. 3.

La commedia è finita.




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