Attorney-at-Law

“POUR ENCOURAGER LES AUTRES” – PART DEUX

In Uncategorized on 10/01/2020 at 19:17

I haven’t found a name for the petition-forty-years gambit, but Tax Court Judges are on to it. Ex-Ch J L Paige (“Iron Fist”) Marvel was, I think, the first, with “A New Gambit?”, 4/2/18, and her later “I’m Beginning to See the Light,” 4/9/18, showed the game for what it was, a dodger’s ploy to try to duck assessables and timed-out deficiencies.

Today we have William George Spadora, Docket 13130-19, filed 10/1/20. Wm G only wants to petition eighteen (count ’em, eighteen) years.

Now we heard ex-Ch J Iron Fist’s lament last month, how IRS was overburdened with checking out multitudinous years for every dodger who played this gambit. So she showed the Section 6673 yellow card in my blogpost “Pour Encourager Les Autres,” 8/17/20.

Judge Gale has Wm G moving to toss for no jurisdiction, as there are no NODs or SNODs against him from 2000 to 2018. IRS moves to toss because the SNODs for 2004, 2010, 2011, and 2012 were never petitioned, and there aren’t any others.

Judge Gale, seeing Wm G is playing the Old Times gambit, plays Gale’s Defense.

Holding in abeyance both IRS’ motion to toss and Wm G’s motion to toss, Judge Gale orders as follows: “…petitioner shall, on or before November 18, 2020, file a response to respondent’s Motion to Dismiss for Lack of Jurisdiction, which shall: (1) for each taxable year listed in the Petition, clearly and concisely set forth the matters in dispute and the basis upon which petitioner invokes our jurisdiction; and (2) for each taxable year with respect to which petitioner contends we have jurisdiction, include a copy of any notice of deficiency or notice of determination concerning collection action issued for such year.” Order, at p. 2.

This is known in certain circles as a “call.” It is generally followed with a swift gathering up of cards (by the dealer) and chips (by the caller).

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