Attorney-at-Law

DELEGATI NON POTEST DELEGARE – REDUX

In Uncategorized on 03/11/2021 at 18:46

I need not, of course, translate, but Brian E. Harriss, 2021 T. C. Memo. 31, filed 3/11/21, is playing the Leroy Muncy variation of that gambit.

I’m sure y’all remember Leroy Muncy, no? What, no? How fleeting is fame. Well, check out my blogpost “Delegati Non Potest Delegare – Redivivus,” 5/17/17. And 8 Cir affirmed Judge Nega that time.

Brian petitioned, however, before 8 Cir put the hems on Leroy, and fired off the usual protester jive after his three all-zeros returns got SNODed. IRS was late with one year, so conceded on SOL.

Ex-Ch J Michael B (“Iron Mike”) Thornton has a bunch to say about IRS’ “ill-considered” concession. See 2021 T. C. Memo. 31, at p. 7, footnote 4. Brian would lose on the delegation of authority to the signer of the SNOD issue anyway.

I’ve often spoken of ex-Ch J Iron Mike’s lexicographical prowess and inexhaustible appetite; dictionaries prostrate themselves when he devours them to bring forth deeper explications of the subtleties of our English tongue. Now I must add praise for his exhaustive research into the entire delegation issue.

When it comes to “somber reasoning and copious citation of precedent,” ex-Ch J Iron Mike can somber with the best, and out-copious the rest. But, surprisingly, when kicking Brian’s reliance on 8 Cir’s initial toss of Judge Nega’s first Muncy opinion, ex-Ch J Iron Mike goes off on Golsen (Brian filed from AK, so 9 Cir rules). He doesn’t note that 8 Cir tossed Leroy the second time around.

And, talking about “ill-considered,” IRS conceded the Section 6662(a) chops. A guy doesn’t know why.

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