It was then-Ch J L Paige (“Iron Fist”) Marvel who inspired the text of today’s sermonette four (count ’em, four) years ago almost to the day. See my blogpost “Good Call,” 7/14/17. And I still praise that call; the right thing doesn’t depreciate with the passage of time.

Today Ch J Maurice B (“Mighty Mo’) Foley does the Ephesians 6:14 number in Todd A. Kurvers, Docket No. 6701-21, filed 7/27/21*.

Todd timely petitioned a SNOD from the AUR (which Ch J. Mighty Mo calls the “IRS Under-reported unit”), but Ch J Mighty Mo told him to amend. Todd instead moved for entry of decision.

Todd says he filed an amended return, but was waiting the Underoos’ response thereto. He says he wants to settle with IRS, so just drop the Tax Court case.

Ch J Mighty Mo rightly says no.

“In a deficiency case where this Court has jurisdiction, the Court is generally required to enter a decision specifying the amount of the deficiency, if any, for the taxable year in issue. See I.R.C. sec. 7459(d); Estate of Ming v. Commissioner, 62 T.C. 519 (1974). Moreover, upon further review of the original petition filed in this case, the Court concludes that petition suffices and that petitioner need not file an amended petition.” Order, at p. 1.

Dropping the case would give IRS a win it might could be IRS doesn’t deserve.

What to do?

Ch J Mighty Mo directs the parties to confer. Good start, except a quick docket search doesn’t show any IRS attorney yet assigned to the case, and Todd is pro se. Maybe a hint to the Underoos might shake things loose.

Anyway, the case is on report track.

Good call.

*Todd AS Kurvers 6701-21S 7 27 21