In Uncategorized on 04/21/2022 at 16:08

Stalwart to the end of his chieftainship, Ch J Maurice B (“Mighty Mo”) Foley strives to keep errant petitioners on the straight-and-narrow. But in the case of Ferlencia Aispuro, Docket No. 33825-21, filed 4/21/22, I fear an even greater effort will be needed than today’s order manifests.

IRS has moved to strike Ferlenica’s petition (apparently from a SNOD) for failure to state a claim. Not having seen the petition, I cannot comment, but I am certain neither of the two (count ’em, two) attorneys to whom the case was assigned would incur the Court’s wrath with a frivolous motion. And apparently one of those counsel moved to withdraw after the motion was made, also certain that the motion would be granted, and his/her presence would no longer be required.

So Ch J Mighty Mo orders Ferlencia to respond to the motion.

And, while she’s about it, “…petitioner may file with the Court a proper amended petition (see attached form) that sets forth clear and concise assignments of each and every error that petitioner alleges to have been committed by the Commissioner in the determination of the deficiencies, additions to tax, and/or penalties in dispute in this case, and/or the determination regarding any collection action in dispute in this case, and clear and concise lettered statements of the facts on which petitioner bases the assignments of error. See Rules 34(b), 331(b), Tax Court Rules of Practice and Procedure; Jarvis v. Commissioner, 78 T.C. 646, 658 (1982).” Order, at p. 1.

Now for the above-referred-to bet.

I am prepared to wager a couple ales and maybe even a plate French fries at Jake’s Saloon on 23rd and Seventh on this Minor Outlying Island off the North American Coast (hi, Judge Holmes, want in on the bet?) that Ferlencia can better unpack Andy Wiles’ proof of a special case of the modularity theorem for elliptic curves, a/k/a Fermat’s Last Theorem, than Your Honor’s order above-quoted.

I suggest something like “Tell me what specific facts IRS got wrong, and tell me specifically what they got wrong about the law. And keep it as simple as possible, but not more simple.”


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