Attorney-at-Law

“RAISE HIGH THE BEAM”

In Uncategorized on 09/29/2020 at 15:23

No, neither J. D. Salinger nor Sappho; it’s Judge Joseph Robert (“JR”) Goeke, bringing whistleblower discovery into the Van Bemmelen orbit in Whistleblower 10084-16W, filed 9/29/20.  Whistleblower 10084-16W will be hereinafter referred to as “Blower 84.”

You’ll indubitably recollect that Van Bemmelen allowed but three (count ’em, three) blower record reopeners, which Judge JR summarizes as bad faith or incomplete record (so that judicial review is unavailable). Order, at p. 5. The beam for any blower discoverer to clear is set very high.

Blower 84 wants confirmation that a tax matter reflected in an SEC filing was not the result of the information Blower 84 provided. But the Form 4549, the Form 886, and the tax transcripts show that no money was collected. And for IRS to have used Blower 84’s information, they would have needed to audit, assess, and collect between June and the following February. This is not a jeopardy assessment, so the timing is way too fast.

“Petitioner has not provided any analysis explaining how each of the discovery requests it now seeks to compel satisfy the ‘directly related’ standard of the ‘item’ test contained in I.R.C. sec. 6103(h)(4)(B) or any other provision authorizing disclosure. Instead, petitioner has found a reference in an SEC filing to a settlement with ‘a taxing authority’, made an assumption that a payment was made to the IRS in tax year X, and now seeks to scour the target’s historical return information to find evidence of such payment. The Tax Court discovery process should not be used as a mechanism to provide whistleblowers with intel on the meaning of a target’s SEC filings.” Order, at pp. 2-3. (Year omitted).

An SEC filing? Is this our old chum A. Nonymous, Serial Blower? If you read the material submitted on this discovery motion (Order, at pp. 3-4), it brings back memories of my blogpost “A. Nonymous, Serial Blower,” 6/28/17.

Blower 84 loses.

 

 

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