In Uncategorized on 06/29/2020 at 11:06

A docket search of Sheila Lynne Rosenthal & Sheri Lyn Holbrook 18392-19S, filed 6/29/20, shows their formidable counsel is none other than Temple Keith Fogg, Esq., Clinical Professor of Law at the redoubtable Harvard Law School.

And Temple Keith and his formidable colleagues are, naturally, au courant with the latest handy hints and kinks in USTC practice. So when their hapless clients petition their small-claimer to the IRS and not to The Glasshouse Gang, resulting in their petition getting to the Glasshouse fifty (count ’em, fifty) days late after IRS at Laguna Niguel, CA relays the same, Temple Keith and crew try the equitable tolling gambit.

I said it was a loser when I edited my blogpost “Le Quinzième Juillet,” 4/10/20, on 4/18/20. “But the explicit Section 6213 language, with the stay of collection, makes the 90-150 day limitation on petitioning a SNOD jurisdictional.” Equitable tolling only works when no prejudice to the other side. But to impose a stay of collection activities after IRS may have reasonably commenced same is muy prejudicial. And the uncertainty such a ruling would create is even worse.

Apparently the Harvard guys reached the same result.

“On January 15, 2020, petitioners filed a Response to the order to show cause, in which they argued that I.R.C. section 6213(a) is not jurisdictional and is subject to equitable tolling. On June 26, 2020, petitioners filed a Status Report, in which they state that they no longer object to the order to show cause issued in this case being made absolute and the Court dismissing this case for lack of jurisdiction as untimely filed. The record establishes that the petition was not timely filed.” Order, at pp. 1-2.

I certainly do not presume to suggest that so exalted a squadron as the Harvard Law School Federal Tax Clinic, the ne plus ultra of pro bono taxologists, deigns to read so paltry a production as this my blog.

Still, as we said on The Hill Far Above: “Harvard…because not everybody can go to Cornell.”




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