In Uncategorized on 10/01/2020 at 18:09

“He who tells too much truth is sure to be hanged.” G. B. Shaw

Ol’ Bernie Shaw knew whereof he put words in Joan of Arc’s mouth. Just ask Arthur Robert Smus, Docket No. 13949-19, filed 10/1/20.

Arthur’s SNOD petition hit the Glasshouse on Day 91. But it needed a postmark from Day 90, and that it did not have. IRS moved to toss for want of jurisdiction. Arthur didn’t answer.

Judge Elizabeth A. (“Tex”) Copeland set IRS’ motion down for a telehearing, whereat IRS’ counsel recounted many attempts to reach Arthur, with no response. Judge Tex Copeland likewise had attempted to contact Arthur, but the rest was silence.

Arthur neither Zoomed nor phoned until ten (count ’em, ten) minutes before the inevitable toss.

“Petitioner’s late filed response indicates that to his recollection, he petitioned the Court on the evening of [Day 90], but that FedEx didn’t ship out packages until the next morning and therefore the petition was postmarked [Day 91]. Additionally, the response indicates that petitioner has looked for his FedEx receipt to provide proof that his petition was timely, yet has been unsuccessful in locating that receipt to share with the Court. Petitioner’s late response to this Court’s Order and his failure make an appearance at his hearing is reason enough for the Court to grant respondent’s motion; yet petitioner is admitting his return was postmarked and mailed after the 90 day period for filing a Tax Court petition set forth in I.R.C. section 6213(a) that would otherwise give us jurisdiction to hear his case.” Order, at p. 2.

See supra.


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