In Uncategorized on 05/25/2022 at 16:56

The late A. G. Linkletter would find The Glasshouse That Vic Built an endless source of josh, banter, and the jocose. Today Judge Albert G (“Scholar Al”) Lauber encounters yet another specimen of what makes blogging Tax Court “a medley of extemporanea.”

Ifeoma Ezekwo, Docket No. 15454-21P, filed 5/25/22, wants “…the IRS to “release[e] her full monthly disability payment to her and rush[] a check of $107,076.60 within the next 7 days.” Order, at p. 1.

Ya gotta admire Ifeoma. Not even the Jersey Boys would go for the cup off the tee from a parking lot two miles from the golf course.

Judge Scholar Al is benignly literal. This is a passport case. All Tax Court can do is tell State to return Ifeoma’s passport. If she wins, that is.

And if this were a CDP case, all Tax Court could do is enjoin collection if a timely petition were filed from a NOD. “But this is not a CDP case. And even if it were, we would lack authority to enjoin collection action because petitioner has supplied no evidence that a notice of determination has been issued to her, much less that she effected a timely appeal therefrom.” Order, at pp. 1-2.

We really need another Tax Court Judicial Conference, just to sit around and swap war stories. Perhaps Chief Judge Elect Kathleen (“TBS = The Big Shillelagh”) Kerrigan might consider convoking one when she takes office.


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