Judge Albert G. (“Scholar Al”) Lauber comes to the aid of a defunct building contractor, whose trusty attorney, a Jersey Boys alumnus, has to bail in a fee dispute with the client’s principal, after another Tax Court Judge blew off one IRS attempt at summary J.

IRS is still on shaky ground, as Judge Scholar Al treats IRS’ motion for summary J 2 as contested by petitioner, even though “(U)naided by counsel, petitioner did not respond to the Second Motion by our … deadline. However, because respondent’s two Motions are substantially identical, we will treat petitioner’s Objection to the First Motion as responsive to both.” Order, at p. 3.

The issue is unpaid self-reported FICA/FUTA/ITW, which the SO at Appeals refused to let petitioner contest, because self-reported. IRS admits the SO was wrong, and Judge Scholar Al has citations to prove it. A petitioner can contest self-reporteds at Appeals.

Petitioner claims CNC because its only assets are claims against a general contractor who owes it money and is also defunct, and petitioner is broke, a not-unfamiliar story to NY dirt lawyers. Why the petitioner didn’t lien the job is also a good question, but that’s for another day.

IRS claims the footfault at Appeals was “inconsequential,” because petitioner didn’t raise liability at Appeals. Judge Scholar Al says they did, but the SO shut them down.

So back to Appeals for Accolade Construction Group, Inc., Docket No. 793-22, filed 3/8/24, a red-letter day in our family’s calendar.

And Judge Scholar Al stays with the case.