I’ve two (count ’em, two) takeaways from Judge Elizabeth A. (“Tex”) Copeland’s order in Zola Jane Pugh, 17992-19P, filed 10/12/22.

IRS wants summary J that they correctly denominated Zola Jane as a major delinquent in their billet doux to State, wherefore State grabbed Zola Jane’s passport. Zola Jane never responded to the summary J motion.

To be charitable, IRS’ paperwork in support of the motion is appalling.

“In this case, Ms. Pugh did not file an income tax return for tax years [One] and [Two]. Respondent prepared substitute for returns pursuant to section 6020(b) for both tax years. He attached three exhibits in support of his motion: (1) Exhibit A is Ms. Pugh’s Account Transcript for tax year [One]; (2) Exhibit B is Ms. Pugh’s Account Transcript for tax year [Two]; and (3) Exhibit C is a copy of a District Court order for an unrelated taxpayer. We note that none of these documents were accompanied by any form of certification of official records nor declaration regarding same.” Order, at p. 2.

To win a Section 7345 passport grab, IRS must establish a liability north of an inflation-adjusted $50K assessed, legally enforceable, and the subject of a filed NFTL or completed NITL. Section 7345(b)(1), (f).

For SFRs, IRS must proceed the deficiency route, with SNOD to last known address, no timely petition therefrom, CDP notice, NOD, and no timely petition therefrom. Exhibits A and B above establish none thereof. I won’t extract or paraphrase; read for yourself.

So here’s the checklist for IRS. Attach this to your next motion for summary J, because this one is tossed, without prejudice.

“A copy of the notice of deficiency allegedly issued to Ms. Pugh for each
tax year at issue with proof of mailing to Ms. Pugh’s last known address;
and

“A copy of the notice of intent to levy (or, if applicable, any notice federal
tax lien filing) allegedly issued to Ms. Pugh for each tax year at issue;
and

“Forms 4340, Certificate of Assessments, Payments, and Other Specified
Matters, for each tax year at issue, with an accompanying Certificate of
Official Record, if respondent wishes to rely on internal records and
account transcripts.” Order, at p. 3.

Takeaway 1- Practitioner, this is also your checklist for a Section 7345 passport grab. Like the old Yellow Pages, if it’s not in here, it’s not out there.

Takeway 2 – Petitioners, I know the deer in the headlights effect is blinding. But answer motions when prompted; the Judge may be telling you something by offering you the chance to answer. Like maybe IRS’ papers aren’t of the finest.