Attorney-at-Law

WELL, SIR – YOUR CREDENTIALS? – REDIVIVUS

In Uncategorized on 01/15/2021 at 17:36

It’s been a wee while since I echoed the words of Voltaire on his deathbed, when he asked that question of the abbé who approached him and said he came from God. But Judge Emin (“Eminent) Toro got an answer from a CPA that spelled trouble for Business By Experts, LLC, Docket No. 21302-19L, filed 1/15/21.

Said CPA, whom I’ll call MD, is head honcho of BBE, LLC, and “an experienced Certified Public Accountant (‘C. P. A.’) who is familiar with the IRS collection process.” Order, Transcript, at p. 4.

There are several years at issue: there are a late filed 1065 “penalty” and TFRPs for one year, for which there’s both a NITL and a NFTL. MD sends in separate Forms 12153, and both get to the same SO. Then there’s another NFTL for other years from an RO, but apparently MD already included those years in one of the Forms 12153 he’d already sent in.

Clear? Thought not.

MD wanted an IA or an OIC, but never ponied up documentation in support of either. The SO offered MD several chances to do so. The SO did the balancing act, and got it right.

MD claims that the SO never called his cellphone (the “best contact number”) when the SO said he did, and proffers printouts from his provider; but there’s attached a Q&A saying that missed calls aren’t listed, only calls answered and outbound calls. And there was another number the SO used, but for which MD didn’t provide logs.

MD also claims he stood up the SO for one meeting, because he thought he could solve his problems with the RO. But MD, “an experienced Certified Public Accountant (‘C. P. A.’) who is familiar with the IRS collection process,” should know the difference between an SO and an RO, and that when Form 12153 is the flavor du jour, you talk to the SO.

MD loses this off-the-bencher.

The reader will doubtless note I haven’t cited to specific language for the substance of Judge Eminent’s opinion. The Genius Baristas of Dawson’s Creek have again created new problems without solving any old ones. I can’t cut and paste language from the website text today, although I could do so yesterday. To do so today, I’d have to input the language separately. Why this should be I have no idea. As a journalist on deadline, I have not the luxury of time to copy Judge Eminent’s wisdom, well worth the labor though it is.

Perhaps the Geniuses are afraid someone might make these matters public, despite Section 7461’s mandate that they should be publicly available.

I had promised I would forswear ranting about the Genius Baristas’ shambolic schemozzle. I take my pledged word seriously. But the Genius Baristas have provided density altitude that shortens the runway, so I may have a very bad fit of plain speaking if they don’t sort this out.

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