My colleague Peter Reilly, CPA, forwarded Treasury Secretary Yellen’s statement that “that low- and middle-income taxpayers would not be the focus of increased enforcement action” and “better technology and customer service would also make it less likely that compliant taxpayers would be audited.” So the increased Congressional largesse for Chuck Rettig’s myrmidons is so far guided that none thereof will be used to audit compliant taxpayers in the below-$400K bracket.

This cannot be of much comfort to Julian J Alexander, Docket No. 27753-21S, filed 8/11/22. I do not know Julian’s tax status, except that Ch J Kathleen (“TBS = The Big Shillelagh”) Kerrigan concludes JJ “…may have sought the assistance of the Court after having become frustrated with administrative actions by the IRS and any attempts to work with the agency….” Order, at p. 3.

Although the recipient of “communications such as IRS Letters 96C, 2644C, 2645C, and 4364C or Notices CP05, CP12, CP21C, and 1444-B,” JJ is out of luck. None of these is a SNOD or NOD, the twin “tickets to Tax Court.” The doors to The Glasshouse That Vic Built are locked against JJ and others in like circumstance, as Ch J TBS explains in great detail.

But “better technology” enhanced with our tax dollars will no doubt direct even more such communications, and engender even more frustration, which the “small court” remains helpless to assuage.