William H. Evenhouse and Nelle L. Evenhouse,, T. C. Memo. 2023-113, filed 9/7/23, got back to CA on the same day IRS sent them a SNOD, which was mailed to their CA address. But IRS didn’t get Bill & Nelle’s petition until 148 (count ’em, 148) days after SNOD mailing. Judge Albert G. (“Scholar Al”) Lauber, confronted with IRS’ USPD Form 3877 showing date of mailing and Bill’s & Nelle’s travel documents showing they returned to The Land of the Free from Turkey on said date of mailing, didn’t allow Bill & Nelle the 150-day out-of-country SOL, but went all Hallmark Collective, saying Section 6213 is jurisdictional as to SNODs, and Section 6213(a) “if the notice is addressed to a person outside the United States,” doesn’t apply. T. C. Memo. 2023-113, at p. 3.

Game over, right?

Maybe not. Bill & Nelle, living in The Bear Republic, are Golsenized to 9 Cir. And 9 Cir says Section 6213 cutoffs are jurisdictional. Judge Scholar Al reviews 9 Cir precedents in T. C. Memo. 2023-113, at p. 3, footnote 2. But there’s more than that.

“Therefore, we need not address a recent ruling by the U.S. Court of Appeals for the Third Circuit that the statutory filing deadline in deficiency cases is a non-jurisdictional “claims-processing” rule. See Culp v. Commissioner, No. 22-1789, 2023 WL 4612024 (3d Cir. July 19, 2023.” Ibid., as my expensive colleagues would say.

Culp? Seriously? See my blogpost “No Time for Modesty,” 2/15/22. But little did I then know that the Fogg of the Legal Services Center of the Harvard Law School would descend upon, and the Boechler, P. C., fog would envelop, 3 Cir.

Wait until the Supremes get their hands on this one.

What a darling silt-stir!