Interest, That Is

The abate debate goes on. Jeremy Edwin Porter, T. C. Memo. 2022-25, filed 3/28/22, says IRS held the ball in the backcourt, but Judge Travis A. (“Tag”) Greaves says Jeremy and his rep were also slow-playing the hand.

“The IRS did not abuse its discretion by denying petitioner’s interest abatement claim. Petitioners delayed the examination by failing to provide the records the examiner requested and did not provide any such records in the letter petitioner claimed to have sent the IRS…. During litigation, petitioner himself requested the first continuance the Court granted and did not object to the second. See Adams v. Commissioner, T.C. Memo. 2019-99, at *13 n.7 (explaining that section 6404(e)(1) prohibits abatement where the purported delay was attributable to the taxpayer’s reasonable requests for continuances), aff’d per curiam, 811 F. App’x 276 (5th Cir. 2020). The Tax Court did not rule on petitioner’s discovery Motions until February 2019, after which petitioner concedes that Ms. V resolved his case in short order. See Lee, 113 T.C. at 150 (explaining that the ‘mere passage of time in the litigation phase of a tax dispute does not establish error or delay’ under section 6404(e)). Such delays are not grounds for interest abatement because either they are not attributable to an IRS officer or employee, or a significant aspect of the delay can be attributed to the taxpayer.” T. C. Memo. 2022-25, at pp. 5-6. (Name omitted).

For Adams, see my blogpost “Abatement of Interest,” 8/12/19.

So is the answer to oppose any IRS request for continuance? Never ask for a continuance yourself? Badger the hardlaboring Glasshouse Gang when your motion languishes, while the Judge is dealing with such as Jonah B. Addis, T. C. Memo. 2022-24, filed 3/28/22, who frivol endlessly while your case is stuck in the slow lane?

Of course not.

Sure, always provide every scrap of paper (or electrons) you have that helps your case to IRS.

But even with that, the real problem is the clogged Glasshouse docket.

Are we absolutely positively certain, beyond mayhap or peradventure, that nothing can be done to short-circuit the frivolites who prevent honest people like Jeremy and Ms. V. from “settling their case in short order” by clogging the dockets with protester jive?