Turns out there was an order worth noting on 6/22/22, Robert S. Polner, Docket No. 8620-22S, filed 6/22/22. Robert, pro se (as far as a docket search shows; can’t tell if he’s a lawyer himself) moves for entry of decision that he owes, and is owed, nothing to, or by, the fisc.

IRS doesn’t object, so Ch J Kathleen (“TBS = The Big Shillelagh”) Kerrigan enters decision accordingly.

I award Robert a Taishoff “Good Job.”

It’s obviously not enough for IRS to concede the SNOD; what if IRS changes its mind? SOL on collection might not yet have run, and the SNOD gave Robert a chance to contest if he timely petitioned, which he did. No prosecution equals concession, and equitable estoppel is a mighty hard row to hoe. Entry of decision starts the Section 7481(b) 90-day finality clock, and claim preclusion is definitely thereupon on the menu.

I said it ten (count ’em, ten) years ago: “One sure way to drive a coach bananas is to fail to finish a play.”

Finish the play.