Attorney-at-Law

NO LIMIT

In Uncategorized on 10/05/2021 at 18:28

Not the Las Vegas variant of Texas Hold ‘Em, rather some Section 6700(a) phony shelter-mongering, for which only the ten-year limit in Section 6502(a) applies. So says Judge Albert G (“Scholar Al”) Lauber; and if you ask why Judge Scholar Al is getting all these electrons, I answer that he’s writing the opinions, and the other Judges will get equal time when they put theirs online.

Here’s the Maltese Falcon, John M. Crim, 2021 T. C. Memo. 117, filed 10/4/21*. John is the Maltese Falcon, because he alleges he lived in Malta when he petitioned, 2021 T. C. Memo. 117, at p. 2..

I had a busy day yesterday and missed this one, as midnight fell before I could get to it, and the Genius Baristas and the 18Fs locked me out.

John went down for a six-stretch for flogging phony offshore trust deals. There’s argy-bargy about whether John got the NFTL whilst a guest of us taxpayers in Taft, CA, but he did get other mail from IRS and answered it.

And Judge Scholar Al throws a strike. ” The person with the most direct knowledge of whether petitioner received the… lien notice is presumably petitioner. His attorneys have filed mountains of paper in this case, but the one thing they have not submitted is an affidavit from petitioner himself averring, under penalties of perjury, that he did not receive the lien notice. Indeed, nowhere in the record is there any first-hand indication from petitioner himself that he did not receive that notice.” 2021 T. C. Memo. 117, at p. 12-13.

John’s trusty attorney (whom I’ll call Joe Di) tries the 28 USC §2462 five-year statute, but that’s for commencement of actions, suits and proceedings, and an assessment of Section 6700 chops is none of the above. And Section 6700 chops are applied to actions, not filing of returns.

The Maltese Falcon is grounded.

*John M Crim 2021 T C Memo 117 10 4 21

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