In Uncategorized on 08/17/2020 at 12:59

Ex-Ch J L Paige (“Iron Fist”) Marvel is wearied of the multitudinous wits, wags and wiseacres who petition decades (if not millennia) of years, seeking judicial confirmation that they received neither SNOD nor NOD for any thereof. Whether this is to clear their own decks, or a try to attack assessables like refund grabs for child support, or to harass IRS, is never clear.

Today, a recidivist, Bryan C. Waite, Docket No. 3490-19, filed 8/17/20, gets a warning from ex-Ch J Iron Fist. Bryan C. petitions from and including 2000 through and including 2018. IRS says they searched and found nada.

“Petitioner has filed a similar case before the Court at Docket No. 11245-18. In that case, petitioner disputed both notices of deficiency and notices of determination concerning collection actions for tax years 2000 through 2016. Petitioner did not attach to that petition any notice of deficiency or notice of determination. The petition at Docket No. 11254-18 was not properly executed, the petition did not bear an original signature of petitioner, and petitioner failed to pay the $60 filing fee. The Court issued several orders directing petitioner to ratify his petition, but he failed to do so. On October 4, 2018, the Court on its own motion dismissed petitioner’s case at Docket No. 11245-18 for lack of jurisdiction on the grounds that petitioner did not properly execute the petition or pay the filing fee.” Order, at p. 2.

I’ve been blogging this game for two (count ’em, two) years now, beginning with my blogpost “A New Gambit?,” 4/2/18, and shortly thereafter suggested laying a Section 6673 frivolity chop on the avid players thereof. See my blogpost “I’m Beginning to See the Light,” 4/9/18. Ex Ch J Iron Fist seems to have specialized in this stuff.

But today her patience is worn thin.

“Petitioner’s present 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 an award of damages under section 6673. Although petitioner has filed a previous case before the Court listing a large number of years and claiming that he never received any notice of deficiency and/or notice of determination, the Court in the exercise of its discretion will not impose a section 6673 penalty in this case. However, 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. (Emphasis by the Court).

Of course, imposing the Section 6673 chop raises the question how to collect. See my blogpost“Paper Tiger,” 8/3/20.

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