Even STJ Diana L. (“Sidewalks of New York”) Leyden, in her Zoomiegram today, counseled pro bonos and LITCs that utmost diligence when reviewing figures after settling a case may not be enough. She suggested getting a CPA or an EA to doublecheck the numbers, as even IRS gets it wrong, and “Lawyers can’t add.”

Proof positive comes from her colleague STJ Peter (“Headbanger”) Panuthos in Raymond S. Edwards, T. C. Sum. Op. 2023-29, filed 9/27/23. Ray failed to file a year’s worth of FICA/FUTA/ITW, as he kept paying his personnel while his daycare operation’s license was suspended. Ray is fighting over add-ons (late filing, late paying), and how IRS applied his payment to include add-ons, when he directed his payment be applied to tax only.

Ray’s excuses that IRS was late with the PIN he needed to set up his EFTPS account, and he had to pay his personnel to keep from losing them even though he made no money, don’t get it.

But for one quarter, IRS claims late filing, but the SO’s notes shows he did timely file. “On the basis of respondent’s own records and notes, we are not satisfied petitioner was correctly assessed an addition to tax for failure to timely file his Form 941 for the period ending March 31, 2015.” T. C. Sum. Op. 2023-29, at p. 7. Everything else is sustained.

But IRS did misapply Ray’s payment. However, rather than unscramble that frittata, STJ Panuthos merely notes that an appropriate order and decision will be entered.

Word to Ray and his trusty financial consultant (and everybody else): Triple check that order and decision.