Attorney-at-Law

A CHECKLIST AND A RANT

In Uncategorized on 09/25/2020 at 10:35

BOGO today. Ch J Maurice B (“Mighty Mo”) Foley has issued a checklist of jurisdictional bases for Tax Court proceedings in Denise J. Goltz, Docket No. 22847-19S, filed 9/25/20.

The reason for my rant will be apparent from the following.

“To the extent that this case stems from a notice of deficiency issued for tax year 2016, the record reflects and petitioner does not dispute that the notice of deficiency for petitioner’s 2016 tax year was issued after the petition in this case was filed. As to any other basis for an action herein for tax year 2016, the record is bereft of any evidence or suggestion that respondent has at any time issued any notice of determination for tax year 2016 that would confer jurisdiction on this Court. Therefore, the Court does not have jurisdiction over petitioner’s 2016 tax year under the petition filed in this case.” Order, at p. 3.

IRS has played this game for years. See my blogposts “Fake Out,” 12/16/14, and “Fake Out – Part Deux” 6/23/15. IRS drops a SNOD after the petitioner has either petitioned a non-SNOD or late-petitioned a SNOD. By the time the hapless petitioner finds out “the record is bereft of any evidence or suggestion that respondent has at any time issued any notice of determination for [year(s) at issue] that would confer jurisdiction on this Court” it’s too late to petition the real SNOD.

This is dirty pool. If a petitioner late-petitions a SNOD or petitions a non-SNOD, and if thereafter IRS issues a real SNOD, Tax Court should have jurisdiction without the need for another petition (and a sixty-buck fee, and maybe more legal fees), even if it takes an act of Congress to get it. Hey, Congress, get with the program.

Now for the checklist. In addition to SNOD (Section 6212) and CDP NOD (Sections 6230 and 6330), here’s Ch J Mighty Mo’s list.

“Other types of IRS notices which may form the basis for a petition to the Tax Court, likewise under statutory prescribed parameters, include a Notice of Final Determination Concerning Your Request for Relief From Joint and Several Liability, a Notice of Final Determination Not To Abate Interest, a Notice of Determination of Worker Classification, a Notice of Certification of Your Seriously Delinquent Federal Tax Debt to the State Department, and a Notice of Final Determination Concerning Whistleblower Action.” Order, at p. 2.

I’d add Declaratory Judgments Relating to Status and Classification of Organizations under Section 501(c)(3), etc. (Section 7428).

 

 

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