In Uncategorized on 06/26/2020 at 15:26

Although I gave credit to Mark Twain for years for this one, it’s really much older. But whether an anonymous English humorist or an anonymous nineteenth-century schoolchild gets the credit, on a Friday in the doldrums, with neither opinion nor designated hitter on the Glasshouse radar, the blogger must take what he can get from wherever he can get it.

So here is the short tale of Juan Carlos Canales, Docket No. 15657-19, filed 6/26/20.

I’ll let Judge Albert G (“Scholar Al”) Lauber tell the story. It is truly a scholar’s tale.

“This case involves petitioner’s Federal income tax liability for tax year 2017. The notice of deficiency asserted that petitioner had received unreported income for 2017, determining a deficiency and an accuracy-related penalty. In his petition petitioner alleged that the income in question was received by his father and uncle, whose names resemble his.” Order, at p. 1.

Remember Sunset Charlie Shaffran, Sr., whose signature so resembled his son’s that he got slugged with $85K in TFRPs when he signed a couple checks (hi, Judge Holmes) for said son’s soon-to-be defunct-restaurant? No? Really? Then read my blogpost “Chi Se Firma È Perduto,” 2/17/17.

IRS is kinder to Juan Carlos than they were to Sunset Charlie.

“… respondent’s counsel filed a status report indicating that the IRS Appeals Office had agreed to a settlement under which the deficiency and penalty ‘would not be sustained.’ This appears to mean that the IRS has decided to concede this case in full.” Order, at p. 2.

But since Juan Carlos didn’t sign off on the decision document IRS proffered, maybe IRS should move for entry of decision showing zero due.

The line that gives me my title is “The plays of Shakespeare were not written by Shakespeare, but by another man of the same name.”




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