In Uncategorized on 09/17/2020 at 18:15

All of a sudden Ogden is having a German invasion. You may remember Christian Bernd Alber, star of my blogpost “We Don’t Need Lacey,” 1/30/20 BV (Before Virus), and his hotel in Thuringia.

Well, today we have Cindy Damiani, 2020 T. C. Memo. 132, filed 9/17/20, and Felix Ewald Friedel, 2020 T. C. Memo. 131, filed 9/17/20. And they’re both going on about German skullduggery (no US characters or US tax laws), and blowing whistles.

The Ogden Sunseteers, wise to Lacey, send Cindy and Felix to SB/SE classifiers, subject matter experts who sort the wheat from the cliché, and report to the OS. In these cases, since everything was German, they both got tossed by the OS.

Cindy and Felix both have an interesting question. Though both blew the thirty (count ’em, thirty) day deadline to petition the OS toss, Judge Albert G (“Scholar Al”) Lauber gives both Felix and Cindy equitable tolling thereof. See my blogpost “For Whom The Equitable Tolls,” 4/10/20. Maybe since they both filed from Germany, they have got something of a claim for equitable tolling. But as Cindy plays a Michael Corleone gambit on summary J, and the stuff she sent Ogden was junk, IRS wins.

Felix’s case isn’t a lot better. He “…identified six targets, all of whom appear to be German Government officials. He alleged that the targets committed (among other things) fiduciary fraud, breach of trust, bond fraud, identity theft, torture, abuse of power, corruption, and human trafficking. He asserted the targets are ‘criminal Nazi * * * judges / prosecutors’ and alleged that they committed tax fraud by ‘refus[ing] to submit the IRS Forms 1099-OID, f1096 and f1040.’

“Petitioner supplied little information to support his claims. He provided: (1) a memorandum reiterating his allegations, (2) a Form 3949-A, Information Referral, and a Form 14039, Identity Theft Affidavit, and (3) letters that appear to be from a German court and German prosecutor that are written entirely in German. He made no discernible allegations regarding the U.S. tax liability of any person.” Order, at pp. 2-3.

Judge Scholar Al seems to be Tax Court’s latest specialist in Von der Wand blowers.

IRS moves for summary J, surprise, surprise. “Petitioner submitted a one-page response written entirely in German. We ordered him to file a certified English translation of his response. See Administrative Order No. 2020-02 (May 29, 2020) (requiring that all documents must be filed in English or include a certified English translation). He filed a reply stating: ‘[P]lease get an interpreter/translator.’” Order, at pp. 4-5.

This goes over like a lead Zeppelin.

“On the basis of this record, we have no difficulty concluding that the Office did not abuse its discretion in rejecting petitioner’s claims. We will therefore grant summary judgment to respondent.” Order, at p. 10.






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