In Uncategorized on 06/25/2021 at 10:48

In the current roster of Tax Court rounders (frequent litigators with specious or frivolous arguments), Gregory J. Podlucky, lead in Gregory J. Podlucky & Karla S. Podlucky, Docket No. 453-17, filed 6/25/21, has earned the coveted (?) Rounder First Class With Oak Leaf Cluster award.

Greg has appeared so often in this my blog that I no longer catalogue these. And today’s efforts show Greg has lost none of the moves and maneuvers that have brought him to the heights of rounderdom.

Here’s that patient jurist, Judge Albert G. (“Scholar Al”) Lauber to explain. Greg wants summary J and IRS’ papers stricken. And his trial continued (that’s “adjourned,” for us State courtiers).

“In their Motions petitioners urge that respondent ‘has perpetrated fraud upon this Court by alleging that the Petitioners have evaded taxes for the years 2003, 2004, and 2006.’ They ask us to strike ‘all briefs, documents, and other papers’ relating to those tax years and to dismiss the case with respect to those years.” Order, at p. 1.

Judge Scholar Al isn’t even looking, much less buying.

“We will deny both Motions. Petitioners’ assertion that respondent has ‘perpetrated fraud upon this Court’ is frivolous. Petitioners appear to contend that they cannot be liable for tax deficiencies for 2003, 2004, or 2006 because the Government, in petitioner husband’s criminal case, withdrew the counts that alleged tax evasion under I.R.C. sec. 7201 for those years, in exchange for a guilty plea by petitioner husband with respect to 2005.” Order, at p. 1.

So just maybe Greg was playing the Fiore gambit, for which see my blogpost “Lawyers Can’t Add,” 1/17/13, by copping to one year only so as to duck issue preclusion for “pattern of fraud” to support civil fraud chops per Section 6663. I told you Greg is a top-drawer rounder.

Judge Scholar Al plays what I will call the Scholar’s countergambit to the Fiore gambit.

“Needless to say, a taxpayer need not have been convicted of a tax crime in order to be liable for a tax deficiency. Respondent does not allege that either petitioner ‘evaded taxes’ for 2003, 2004, 2006, the gravamen of a criminal offense under I.R.C. sec. 7201. Rather, respondent contends that petitioners underpaid their income tax for those years and that petitioner husband is liable for civil fraud penalties under I.R.C. sec. 6663(a).” Order, at pp. 1-2.

But la partie continue, because Greg isn’t done yet. As the COVID reshuffle caused trials to go remote, Greg’s trial was first set for Los Angeles, then moved at Greg’s request to Denver, and then moved for administrative purposes only back to Los Angeles.

“Petitioners now assert ‘that the place of trial is improper’ and that they ‘cannot proceed until this egregious occurrence is corrected.’ To the extent petitioners are seeking a continuance of their October 4 trial date, that request is denied. Because the calendar call and any ensuing trial during that session will be conducted remotely, it is immaterial whether petitioners are physically located in Denver, Los Angeles, or some other city in which they happen to be.” Order, at p. 2.

I regret I cannot furnish an actual decoration for Greg to pin on his battledress. He certainly earned Rounder First Class With Oak Leaf Cluster.

  1. And Now based on this newly discovered evidence from the United States Tax Court trial on October 05, 2021 and October 07, 2021, the worldwide authority on revenues, the CIR, the Podluckys’ affirmations and claims have been proven by the CIR which is a complete contradiction of the CIR’s previous investigation that was formalized as a Prosecution Report that resulted in (1) the wrongful prosecution of the Podluckys, and (2) the wrongful confiscation of their personal assets, and children’s asset management trust.
    Consequently, LNI is now determined to be a highly profitable enterprise by the CIR, and the UNITED STATES OF AMERICA’S misguided allegation that LNI’s audited financial statements by Price Waterhouse Cooper, Ernst & Young, BDO Seidman, Boston & Associates, bank auditors, and many other financial institutions’ auditors were fraudulent is now completely contradicted by the CIR. And proves that there was no cause for criminal prosecution of the Podluckys.

    Moreover, this newly discovered evidence is cause for exonerating the Podluckys by vacating Gregory Joseph Podlucky’s judgment in a criminal case, quashing his indictments and related matters such as the confiscation of Gregory Joseph Podlucky’s and his wife’s assets and children’s asset management trust as the alleged violations of inter alia, 18 U.S.C. §§ 1341 (mail fraud), 1343 (wire fraud), 1344 (bank fraud), 1956(a)(1) (laundering of monetary instruments) and 1957(a) (engaging in unlawful monetary transactions) are now void-ab-initio. See


  2. Once again, I have allowed this comment for the fact that it was made, not for the truth (or otherwise) of all or any part thereof.


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