In Uncategorized on 08/03/2020 at 19:09

It’s been my experience over the last 53 (count ’em, 53) years of practicing law that answering one question only raises others. It resembles a whack-a-mole, or, for the classically-educated, Hercules and Hydra. Today we have a designated hitter from Judge Buch.

James Matthew Enright, Docket No. 6600-19, filed 8/3/20, is on his third trip to Tax Court. His previous ventures got tossed.

” Mr. Enright filed a petition purporting to place at issue the years 2000 through 2019. In the sections 2, 5, and 6 of the petition, Mr. Enright wrote: ‘Never received the notice of Deficiency; [n]ever received the notice of Determination.’

“… the Commissioner filed a thorough motion to dismiss in which he detailed what notices had (and had not) been issued to Mr. Enright for each of the twenty years he attempted to place at issue. The Commissioner also asked that the Court impose a sanction on Mr. Enright. The Commissioner notes, and the Court’s own research confirms, that this is the third such frivolous petition filed by Mr. Enright. See docket nos. 2444-17 and 10557-18, in which Mr. Enright attempted to place at issue years ranging from 1958 through 2017.” Order, at p. 1.

I never blogged Mr. Enright, but the sort of game he played featured in my blogpost “I’m Beginning to See the Light,”4/9/18. At that time, I suggested that a Section 6673 chop would cool the ardor of those inclined thereto. Judge Buch, apparently a frustrated baseball fan, decides “three strikes and you’re out,” and gives Mr. Enright a $2000 chop.

OK, but the question. Section 6673(a)(1)(B) clearly sets up the chop. So how does Tax Court collect? The German philosopher Hans Vaihinger, author of Die Philosophie des ‘Als Ob’, cannot help, because only in Federal courts other than Tax Court can Section 6673 chops be collected, after notice and demand, “in the same manner as a tax.” Section 6673(b)(2).

So “as if” doesn’t work. Mr. Enright seems to reside in FL; can Tax Court docket the order with the County Clerk in whatever county Mr. Enright is domiciled? Will the sheriff collect the judgment? Is the order docketed in USDC in and for the relevant district? Does the US Marshal’s Office collect?

I wonder what the collection rate might be for Section 6673 chops.



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