In Uncategorized on 08/28/2020 at 17:24

It was the late Robert S. Pasley, Esq., on The Hill Far Above, in that long-ago autumn, who brought forth the ancient rule: a dog must be shown to have vicious propensities before its owner can be called to juridical account. Or, as a classmate put it, “every dog is entitled to one bite.”

It seems Tax Court has adopted this rule. We have a string of twenty-year petitioners, seeking to establish that IRS dealt them no SNOD or NOD for twenty, or maybe thirty, years. Our story begins with my blogpost “Only a Grand?” 8/26/20, when CSTJ Lewis (“Say That Name Again With Feeling”) Carluzzo lays a Section 6673 grand chop on a rounder who’s back for the second time.

CSTJ Lew was not hospitable to such stuff.  And Judge Buch gave his petitioner strike three in my blogpost “Paper Tiger?” 8/3/20; the dude was coming around for the third time, and the price was two grand.

Ex-Ch J L Paige (“Iron Fist”) Marvel let what appeared to be a first-timer walk in my blogpost “Lighting ‘Em Up,” 7/28/20, but she did have this to say: “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.”

But today Ch J Maurice B (“Mighty Mo”) Foley puts the work on IRS in Jeffrey Alan Kock, Docket No. 5046-20, filed 8/28/20.

Jeff wants IRS to go back to 1989 and root out any NOD or SNOD bearing his monicker, or else dismiss the case. And according to Ch J Mighty Mo, he includes 2020, a year for which individual returns won’t be due for seven months, unless we get another July shift.

IRS, locked-down and weary, says  “…he lacks sufficient knowledge or information to admit or deny whether petitioner was issued any deficiency notices or notices of determination for 1989 through 2002 [sic], but (2) states further he is conducting a search of respondent’s records to determine whether any such deficiency notices or notices of determination were issued to petitioner that would confer jurisdiction upon the Court in this case.” Order, at p. 1.

Maybe there’s a typo in there, but whether Ch J Mighty Mo or IRS I cannot tell.

Ch J Mighty Mo seems to think IRS is stalling, or something.

“… on or before September 17, 2020, respondent shall file a Response, if any, to petitioner’s above-referenced motion to dismiss. Failure to comply with this Order may result in the granting of that motion to dismiss.” Order, at p. 1.

Judge, that’s thirty-one (count ’em, thirty-one) years, if 2020 is on the table and thirteen years if 2002 is up. A not-so-quick docket search (that new website isn’t the best) shows Jeff is a first-timer, but, still and all, Jeff had thirty-one years to do something, and you just gave IRS less than three weeks.

If the rule is as the late Prof. Pasley enunciated it, let’s have a sliding scale. I propose one free kick, then a grand for each succeeding kick, cumulative. With an automatic press after four (Nassau, as the golfers say: bet doubles on the back nine).

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