In Uncategorized on 07/28/2020 at 15:17

The petition-a-bunch-of-years gambit, to try to dodge assessables (no SNOD requireds, like refund grabs for child support), has been going on for years. See my blogpost “I’m Beginning to See the Light,” 4/9/18, wherein ex-Ch J L Paige (“Iron Fist”) Marvel descanted on this gambit, and the vulnerability of players thereof to the Section 6673 frivolity chop.

Today ex-Ch J Iron Fist is back at the old stand, breathing the usuals at Charles William Kriel, Docket No. 6834-19, Filed 7/28/20.

Mr. Charley is petitioning 2000 to and including 2018. While the original SNODs from the first four (count ’em, four) of those years are no longer extant, notwithstanding Mr Charley’s claim that he never got nothing never nohow, IRS has proofs when same were received at last known address, and the last of them was received eleven years ago.

IRS and Mr Charley agree that his petition should be dismissed for want of jurisdiction, but Mr Charley has his agenda. So does IRS; they want a Section 6673 chop.

“In petitioner’s objection, he agrees that this Court should dismiss his petition, but requests that the Court state in its order the reason for dismissal. Petitioner asserts that the reason for dismissal should be that petitioner never received any notices for the years at issue. Additionally, he contends that a penalty under section 6673 is improper because respondent has failed to establish that this Court has jurisdiction.” Order, at p. 2.

Obviously Mr Charley does not read this my blog, or he’d know what’s coming.

“This case is similar to other cases recently filed in this Court where the taxpayer files a petition listing a large number of years and claims that he or she never received any notices of deficiency and/or notices of determination for any of the specified years. The taxpayer does not attach any notice of deficiency or notice of determination to the petition. This type of case forces the Commissioner to spend a considerable amount of time trying to verify the taxpayer’s allegations that the Commissioner has not issued either a notice of deficiency or a notice of determination for each of the years identified in the petition. The search foisted on the Commissioner, which takes a great deal of time and effort, often leads to the filing of a motion to dismiss for lack of jurisdiction, and may lead to the taxpayer pressing for the entry of an order that specifically states the taxpayer did not receive any notice for any of the years listed in the petition. Cases similar to this one have uniformly been dismissed for lack of jurisdiction and may in fact be frivolous and worthy of a section 6673 penalty. Although the Court, in the exercise of its discretion, will not impose a section 6673 penalty in this case, petitioner is warned that this Court will consider a section 6673 penalty in any future case commenced by petitioner seeking similar relief under similar circumstances.” Order, at pp. 2-3.

Judge, you’re right. I respectfully submit, however, that wits, wags and wiseacres can lay back for years after one of these stunts, and pull the same frivolity again. Perhaps a nominal couple hundred bucks (hi, Judge Holmes) of chop the first time might convince them of the error of their ways.


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