But Take the Reasoning

Maureen Robinson, Docket No.12800-22L, filed 10/16/23, deals with the remand from 3 Cir of the  9/22/22 order tossing Maureen’s petition from the NOD in her CDP.

I don’t cover the Article III courts, for want of resources. Anyway, 3 Cir’s non-precedential order got a full airing in the trade press, and I didn’t blog the 9/22/22 Tax Court toss, as it was in line with the previous leg-before-wicket cases where petitions were served post-CDP but before the NOD issued. 3 Cir waxed rapturous about Tax Court’s “leaning backwards” to  dig up jurisdiction to bail out hapless self-representeds, drowning in the ripcurrents of Tax Court law and  practice.

3 Cir said nothing about equitable tolling, but the doctrine hovers over every petition from a CDP.

Howbeit,  Ch J Kathleen (“TBS = The Big Shillelagh”) Kerrigan shows us how Maureen gets back on track, as 3 Cir suggested. Treat objection as petition.

The old petition at Docket No. 12800-22L is dismissed as jurisdictionally defective. A new docket, No. 28077-22L, is opened as of date of Maureen’s objection to IRS’ motion to dismiss 12800-22L, her objection becomes the petition therein, she is free to raise anything else she could have raised in 12800-22L, IRS need file no answer as Ch J TBS Kerrigan deems all assignments of error, statements of fact, and any allegations Maureen raises in 28077-22L, denied by IRS.

Now go try the case on Our Outlying Island off the coast of North America.

Takeaway- Even on non-CDPs, 3 Cir’s nonprecedential discourse can be cut-and-pasted into your memo of law (without citation, of course, as direct citation is barred) when jurisdiction is sketchy but your client is sympatico. And Ch J TBS Kerrigan’s procedural solution is a template.

I can’t conclude without a Taishoff award. I can’t find any attorney listed for Maureen; if she was represented, her trusty attorney gets a Taishoff “Good Job, First Class.” If Maureen was self-represented throughout, she gets a Taishoff “Good Job, First Class, with Diamonds.”