One of their trusty attorneys bills himself as a food and wine connoisseur, so clearly he’s my kind of lawyer. And I’ll give him a Taishoff “Good Try, Second Class,” free of charge for his move in Peak Potentials Training International, Docket No. 23373-18, filed 9/24/24.

Judge Ronald L. (“Ingenuity”) Buch taxes his ingenuity to the full as he finds there is a material question of fact sufficient to defeat IRS’ motion for summary J.

I’ve blogged the Peak’s backstory. See my blogpost “Play Nice and Go International,” 5/16/22 (see below).

“The petitioner has filed multiple documents containing contradictory accounts of the material facts in the case. Summary judgment is only appropriate where there is no genuine dispute as to any material facts and the moving party is entitled to judgment as a matter of law. Because of petitioner’s contradictory account of the material facts of this case, a genuine dispute of material fact remains, and we may not grant summary judgment.” Order, at p. 1.

Remember, inferences are drawn in favor of the non-movant.

Judge Buch judge-‘splains.

“The petitioner’s very own account of the facts contradict themselves. It is unclear to the Court what the relationship is between the petitioner, PPTI, and their customers. Because genuine disputes of material fact remain, we will deny the Commissioner’s Motion.

“Given that the parties have not stipulated to the facts in this case, and that the petitioner has not reached a consensus with itself as to the facts of the case, genuine disputes of material fact remain.” Order, at p. 5.

Perhaps the Peaks can hold a conference with themselves in an undisclosed location and divine what the facts are.

https://taishofflaw.com/2022/05/16/play-nice-and-go-international/