Attorney-at-Law

FROM MY SCRAPBOOK 11/16/21

In Uncategorized on 11/16/2021 at 18:48

The hardlaboring clerks at the Glasshouse have flooded the zone today, but the two (count ’em, two) opinions I haven’t yet blogged need little embellishment.

Tara K. Tobin has three (count ’em, three) lawyers for this walkover, Tara K. Tobin, Petitioner, and Jeffrey Tobin, Intervenor, 2021 T. C. Sum. Op. 36, filed 11/16/21*. My source tells me the three, including but not in any wise limited to one who is Chair of the California Lawyers Association Young Tax Lawyers Committee, another who is a Big Four alum, and another, last but in no wise least, president of the Chapman Tax Law Society and president of the Chapman Hispanic Law Students Association and was awarded the Tax Law Honors Scholarship in 2020. The issue is Section 6015(c) apportionment, with actual knowledge the key.

To use Judge Albert G (“Scholar Al”) Lauber’s metaphor, all this firepower is lined up against two of IRS’ footsoldiers, who fold with commendable rapidity, and an intervenor who doesn’t know if he got $97K in income in one of the years at issue.

STJ Daniel A (“Yuda”) Guy wastes no time sending Jeff off.

“Intervenor asserted that petitioner should be denied relief because she was aware of the items of unreported income for the years in issue and she directly benefited from the understatements of tax. At trial, however, intervenor maintained that he did not have actual knowledge of the items of unreported income when the returns were filed for the years in issue and acknowledged that, under the circumstances, it was doubtful that petitioner had actual knowledge of them.” 2021 T. C. Sum. Op. 36, at p. 8.

Finally, Constant B. Bidzimou, Docket No. 11917-20, filed 11/16/21**, loses his HOH, child credit, and dependent exemption. His infant descendant spent more nights with Mama than Connie can prove. Connie does have an affirmed decision from the Kansas District Court of Sedgwick County, saying he can take the tax benefits.

Of course, Judge Emin (“Eminent”) Toro blows off Connie’s argument. If Connie is unhappy with Kansas’ treatment, the remedy is in Kansas. “To the extent Mr. Bidzimou objects to Ms. Bidzimou’s alleged failure to comply with the order of the Kansas District Court, he should seek his remedy, if any, from that court, as the power to grant relief does not lie within the jurisdiction of this Court.” Transcript, at p.  18.

PS- Wasn’t Sedgwick County, KS, the home of Joan Farr, f.k.a Joan Heffington, founder of the Association for Honest Attorneys AFH? See my blogpost “I’m Glad She Didn’t Ask Me,” 4/3/18.

*Tara K Tobin 2021 T C Memo 37 11 16 21

**Constant B Bidzimou Docket No 11917-20 11 16 21

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