In Uncategorized on 05/01/2023 at 16:53


Good-faith belief in one’s Virgin (Islander) status is insufficient, says 11 Cir. Wherefore, no summary J for Estate of Anthony R. Tanner, Deceased, Marglen M. Tanner, Personal Representative, T. C. Memo. 2023-54, filed 5/1/23. This, more or less, is a reprise of Tice, for which see my blogpost “Cruising the Virgins,” 4/10/23.

The late Anthony, prior to becoming the late Anthony, filed with VIBIR for the two (count ’em, two) years at issue, both of them pre-2008 and thus not subject to the Reg. Section 1.932-1(c)(2)(ii) good-faith out if filed with VIBIR and carried over to IRS.

The Estate tries the same move that Dave Tice made, panning the Reg. for APA and due process, but that fails for the same reasons as in Tice.

No one can find the carried-over VIBIR return for Year Two, so Judge Buch can’t decide what was filed. Taishoff says on that basis, with Estate having BoP, they’re losing that one on the trial.

As for Year One, it’s a question of fact whether the late Anthony was or was not a bona fide Virgin (Islander). Hulett (ex-Coffey) says good faith is not enough, and that’s an 11 Cir case. This case is Golsenized to 11 Cir.

“Because the Eleventh Circuit has squarely held that Mr. Tanner had to be a bona fide USVI resident for his USVI returns to trigger section 6501(a), and we must presume for purposes of deciding this Motion that he was not one, we cannot grant summary judgment on this ground.” T. C. Memo. 2023-54, at p. 9.

Note that the SNOD was issued ten (count ’em, ten) years after the second year at issue’s return was filed. Exactly how the Estate is to prove the late Anthony’s Virginity is a good question.


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