In Uncategorized on 06/17/2022 at 15:28

Ifeoma Ezekwo, Docket 15454-21P, filed 6/17/22, is back, despite having lost in a T. C. Memo. I didn’t blog (T. C. Memo. 2022-54, filed 5/31/22). You can read that one, but it’s little more than a chronicle of Ifeoma’s unpaid self-reporteds and her blown deadlines for CDPs. I don’t remember seeing it, but it really wasn’t worth blogging if I had.

In any case, I’d said whatever was relevant in my blogpost “Pro Ses Say The Darndest Things,” 5/25/22.

Turns out IRS had gotten some of what Ifeoma owes by way of levy, but enough remains to keep her over the “seriously delinquent” mark for year at issue. Hence the Section 7345 passport grab.

But now that decision is entered, Ifeoma makes three motions objecting to IRS’ successful motions sealing some of Ifeoma’s filings, which “…contained unsupported allegations against a specific IRS employee, that these allegations were likely to cause harm and embarrassment, and these allegations were legally irrelevant to resolution of the issues before the Court in this passport case. Respondent also requested that we place under seal the original unredacted versions of petitioner’s two filings.” Order, at p. 1.

Ifeoma’s current bœuf is that Judge Albert G (“Scholar Al”) Lauber granted the IRS’ motions sealing her rant without giving her a chance to reply.

“This Court is free to decide a motion, without awaiting or asking for a response, as we believe the interests of justice require. Petitioner sought to inject into this case scurrilous material that is irrelevant to the factual and legal issues presented by the case. Nothing in petitioner’s current Motions would have affected the analysis in our [sealing] orders. This case is already closed, and the issues that petitioner seeks to raise are entirely outside the scope of this case.” Order, at p. 2.

I note in passing that Ifeoma lived in NJ when she petitioned the passport grab. A docket search shows no calendar calls, as T. C. Memo. 2022-54 above cited went off on summary J. I can’t help wondering how The Jersey Boys would have dealt with Ifeoma.


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