Ever since the early days of this my blog, I’ve awarded Taishoff “Good Tries” for attempts, gambits, ploys, hail-marys, however denominated, which in my sole, complete, unfettered, and freely-abused discretion merit a gradation of same.

Today, Webster Williams, Docket No. 20603-19, filed 1/27/23, having gotten IRS to wave off the SNOD it issued him for taxable year 2017, goes for the gold.

IRS moves for entry of decision that Webster is in the clear for taxable year 2017. And Ch J Kathleen (“TBS = The Big Shillelagh”) Kerrigan does so, while rejecting Webster’s counter. And it’s a beaut.

“The IRS concedes that there is ‘no deficiency in tax and no additions to tax due from the Petitioner, nor are there any overpayments due to Petitioner, for the 2017 taxable year’. In the interest of allaying any possibility of ambiguity, because the Petitioner’s circumstances are unlikely to change until February, 2035, the Petitioner respectfully requests the concession include all years from 2016 through to and including 2034, so that upon his release from prison, he will begin his ‘new life’ with a clean slate. If, for some unforeseen reason, the Petitioner is released from prison earlier, he will begin filing at his earliest filing period occurring after his release, and from that point forward, unless re-incarcerated (due to unforeseen reasons).” Order, at p. 1.

Ch J TBS is almost regretful as she refutes Webster’s award-winning maneuver.

“However, because the Court has jurisdiction only over the notice of deficiency for 2017 upon which this case is based, there is no authority in the context of this proceeding to offer relief for other years and in other forms as sought by petitioner.” Order, at p. 1.

Ya gotta admire Webster: nothing small-minded about him. He gets a Taishoff “Good Try, hors classe.”