Thanks to Old Pliny for the Latin tag that leads this blogpost; it’s a gift that keeps on giving.

Responding to IRS’ motion to dismiss as moot because tax in question has been paid by applying an overpayment from another year to the year at issue, and the NFTL had been withdrawn,  Western Semiconductor Corporation, 11579-20L, filed 11/3/21*, “… filed (1) an objection to motion to dismiss on ground of mootness, (2) a motion for summary judgment, and (3) a motion to rebuke.” Order, at p. 1.

Barely 75 days later, the Westerners “… filed a (1) first amended notice of objection to motion to dismiss on ground of mootness, (2) a second motion for summary judgment, and (3) a motion to compel.” Ibid.

The Westerners followed up nine (count ’em, nine) days later with “…a motion to withdraw motion to rebuke and a motion to withdraw motion to compel.” Ibid. (See, I can write like some of my high-priced colleagues if I try real hard.)

Motion to rebuke? That’s a new one on me.

“Petitioner’s opposition in this case to the notice of determination that was issued to him primarily arises from his disagreement with certain factual statements set forth in that notice of determination.” Order, at p. 1.

Well, once there’s no collection action pending because there’s no tax due, all Ch J Mighty Mo can do is toss the case.

“While petitioner may be understandably concerned about what he views as factual inaccuracies in the notice of determination, it is apparent that there is no longer any tax liability owed for the tax period at issue in this case. Accordingly, because there is no unpaid liability for the tax period [at issue], this case is moot, and the Court shall grant respondent’s motion to dismiss on ground of mootness.” Order, at p. 1.

But I’d still like to see Ch J Mighty Mo apply the Psalm 141:5 treatment to someone.

*Western Semiconductor Corporation 11579-20L 11 3 21