In Uncategorized on 03/10/2023 at 15:00

No, this is not the story of a yuppie romance. It’s the apparently ongoing saga of Dennis Lee Simpson, Docket No. 17771-21, filed 3/10/21. Scarcely two weeks ago, I chronicled Dennis’ monumental requests for admissions; see my blogpost “Inadmissible Admissions,” 2/27/23.

Nowise daunted, Dennis now seeks “(A)ll and complete copies of IRS files and responses from the Jeff/Lori Hoyal IRS tax audit, the Crater Lake Trust IRS tax audit, and the Noel M. Parducci/Kenneth L. Parducci IRS tax audit.” Order, at p. 1.

Dennis is conjoined for briefing, trial, and opinion with the Hoyals, the Parduccis, and the Crater Lake Trust. So once again Judge Ronald L. (“Ingenuity”) Buch is called upon to exercise his considerable talent for devising ingenious solutions.

“Mr. Simpson’s request is facially overbroad, in that it has the potential to yield information that is wholly unrelated to the matters at issue in this proceeding. But his request also runs afoul of section 6103’s general prohibition on the disclosure of returns or return information by government employees. There are several exceptions to this general rule, and a limited exception is applicable here. Section 6103(h)(4) allows some disclosures in administrative or judicial proceedings. One such disclosure that is permitted is ‘if such return or return information directly relates to a transactional relationship between a person who is a party to the proceeding and the taxpayer which directly affects the resolution of an issue in the proceeding.’ To the extent Mr. Simpson’s request seeks information regarding transactions between and among parties to these cases, we will grant his motion.” Order, at p. 1.

IRS is down with this, and says it can have the stuff for Dennis by month’s end.

“We will enforce that deadline,” says Judge Buch.


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