In Uncategorized on 03/31/2023 at 14:50

All y’all will recall that Tax Court adopted ex-Ch  Maurice B (“Mighty Mo”) Foley’s amendments to the Tax Court Rules of Practice and Procedure, effective 3/20/23. Current Ch J Kathleen (“TBS = The Big Shillelagh”) Kerrigan did not state, however, whether any or all of the amendments will be applied retroactively.

If I may make a modest suggestion, I propose that Rule 20(c) be given retroactive application. I have often commented in this my blog that the former Ownership Disclosure Statement Form 6 was a reef whereon many a small corporation, represented only by an unsophisticated officer, foundered, with the loss of what may have been a meritorious claim.

Not only is the newly adopted Rule 20(c) an immense literary improvement on its prolix predecessor, but the new Form 6 Corporate Ownership Disclosure is simpler and more readily understandable.

Hence I most respectfully urge reconsideration of STJ Adam B (“Sport”) Landy’s decision in Lil Orbits, Inc., Docket No. 12654-20SL, filed 3/31/30. In November, 2020, Lil Orbits was ordered to file the old Form 6 by February, 2021. Though Lil Orbits didn’t, they and IRS filed a stipulated decision in January of this year.  Whereupon STJ Sport Landy ordered Lil Orbits to show cause why they shouldn’t be tossed for nonfiling by March 17 of this year. The old Form 6 was attached both to the November, 2020, order, and the January OSC.

Taishoff says given that the new Rules came into effect a scant three (count ’em, three) days after Lil Orbits’ reply was due, and given that there were no adverse public comments on the proposed revision to Rule 20(c) and the adoption of the new Form 6, and given that there was no conceivable prejudice to IRS or anyone else in giving Lil Orbits a shot at filing the newly-adopted Form 6, and given the announced policy of the Supremes “to bring some discipline to use of the jurisdictional label” (Boechler) by requiring explicit Congressional establishment of jurisdictional barriers, and given that Section 7453 establishes no such barrier, why not let Lil Orbits file the new Form 6, and enter the stiped decision? As ex-Ch J Mighty Mo said in his commentary. “The proposed amendment is intended to eliminate unnecessary burdens on the parties and on the Court….”

Remedial amendments and enactments should be given broad application and retroactive effect.


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