Attorney-at-Law

STEALTH AND UNSTEALTH

In Uncategorized on 04/28/2021 at 15:37

The Genius Baristas have truly assumed the role of Censor to the United States Tax Court. Today we have examples of Stealth and Unstealth, with no apparent logical basis.

Let’s begin with Unstealth. Y’all will recollect Robert Marcel Aschenbrenner & Rediat Badeg Aschenbrenner v. Commissioner, Docket No. 2676-20S, filed 4/28/21.This is Rob’s & Red’s second try, their first having been on 4/22/21. See my blogpost “The Stealth Transcript,” 4/22/21.

Well, now it can be told. And I wonder why this was Stealthed in the first place.

The story is the unhappily usual Advance Premium Tax Credit that disappears when Rob got a job and broke the 400% poverty barrier. And Rob & Red never reconciled increased income with APTC.

Ex-Ch J L Paige Marvel is appropriately sympathetic, but the law remains. “We are sympathetic to the hardship that this imposes on petitioners. They are neither the first nor, we suspect, the last taxpayers to find themselves unexpectedly ensnared by the APTC. Unfortunately, we are not a court of equity, and we cannot ignore the law to achieve a fair or equitable end. The law in this case is clear; petitioners received an APTC to which they ultimately were not entitled. Consequently, we are bound to sustain the proposed increase in tax determined in the notice of deficiency….” Transcript, at pp. 7-8.

Now we go from Never-Stealthed to Stealth.

Blowers Lawrence W. Doyle & John F. Moynihan featured in my blogpost “Judge on a Tear – Part Deux,” 10/8/20. I reported a T. C. Memo., out there for all the world to see. But of course this was pre-DAWSON, when the Genius Baristas went on a tear to end all tears. One of the blower duo got me on the iPhone this morning. Apparently there was an order in their case on the same day as Rob & Red submerged in Dawson’s Creek.

When he asked me why I hadn’t blogged it, I said I didn’t recall seeing it, but as I was then in the middle of Broadway I couldn’t verify whether it had appeared on the new, improved (yeah, most affirmative), jim-handy Tax Court website. He told me it hadn’t, and when he called the Old Vic (that’s The Glasshouse designed by Old Vic Lundy), he was told he could order a copy from transcripts and copies. At that point, I think I raised my voice. But the conversation terminated cordially.

When I got back to my computer, I checked on the docket search link. The entire case has been obliterated, including but without in any way limiting the generality of the foregoing, the formerly published T. C. Memo. Needless to say, the complete text of said T. C. Memo. can be found on a number of free case services in a one-minute Google search.

First of all, the gentleman is a party. Copies are for sale to non-parties, according to the new, improved, whatever Tax Court website.

Second, why are the Genius Baristas pulling a George Orwell 1984, and hiding what was formerly public? Or trying to charge us journos when we ask for documents to be posted on the website that are required by law to be posted on the website?

Let’s stop with the Stealth, chaps, and let it all be known.

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