In Uncategorized on 12/01/2022 at 12:51

Jim D. Parker should bear through the days ahead like a torch in flame the immortal words of the late great Lawrence Peter Berra first above set forth at the head hereof (as my expensive colleagues would say).

Ch J Kathleen (“TBS = The Big Shillelagh”) Kerrigan D. sent Jim D. off in Mary Y. Escobedo, Docket No. 21183-19, filed 12/1/22. Mary Y., through her trusty attorney, petitioned a SNOD that named both Mary Y. and Jim D. But trusty attorney filed in the name of, and solely on behalf of, Mary Y. And Jim D.’s attempted ratification of said petition is a wee bit beyond the 90-day cutoff. Like a year.

Ch J TBS: “In general, when a notice of deficiency is issued to more than one person, each person wishing to contest it must do so by signing the petition within the specified 90-day period in order to invoke the Court’s jurisdiction. See Rules 34(a), 34(b)(7). Rule 41(a) explains that ‘[n]o amendment shall be allowed after expiration of the time for filing the petition, however, which would involve conferring jurisdiction on the Court over a matter which otherwise would not come within its jurisdiction under the petition as then on file.” In other words, an amendment such as a ratification of petition cannot confer jurisdiction upon the Court where there was none.'” Order, at pp. 1-2.

Jim D., take heart. Taishoff says read and heed the words first written at the head hereof. Move to vacate per Rule 162, and cite Boechler, P. C., No. 20-1472 (2022), U. S. Supreme Court. Tax Court should have considered equitable tolling. When did you first see the SNOD? Did you receive a copy? On what terms were you with Mary Y. when the petition was mailed to you? Did you think Mary Y.’s petition covered you as well as her?

Suppose you lose the vacation, because you don’t have the facts.

All is not lost. Follow the case. When decision is entered and IRS seeks to collect, file for innocent spousery. You may not be able to contest liability for your items, but what about Mary Y.’s?

Talk to IRS’ attorney about settlement.

And if you qualify, talk to a LITC.


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