Herewith a couple miscellaneous items (hi, Judge Holmes) noted in passing, neither of themselves worthy of whole blogpost, but perhaps indicative of things to come.
Stephen C. Gilbert & Ronda D. Gilbert, Docket No. 18210-23, filed 11/13/24., are 177 (count ’em, 177) days late with the petition from the SND, according to Judge Elizabeth A. (“Tex”) Copeland. Steve & Ronda claim they never got the SND. USPS tracking information shows both copies of the Notice of Deficiency were ‘Unclaimed/Being Returned to Sender.” “They further contend that the Appeals Officer assigned to their case, SL, left the Independent Office of Appeals at some time during the course of the appeals process, contributing to their lack of knowledge about the Notice of Deficiency.” Order, at p. 1.
IRS wants summary J, claiming mailing is sufficient, receipt not necessary, and IRS has plenty of somber reasoning and copious citation of precedent to back that up.
Except.
Steve & Ronda lived in NJ when they petitioned. Hence Culp country (3 Cir), where alone among the Circuits equitable tolling rules. See my blogpost “No Time for Modesty,” 2/15/22.* So now they get to tell Judge Tex Copeland why extraordinary circumstances thwarted their diligent attempts to assert their rights. Should be an interesting story.
Judge Albert G. (“Schoilar Al”) Lauber crafts a Rule 103 protective order for Mitsubishi Bank, a/k/a MUFG Bank Ltd., in Computer Sciences Corporation, Docket No. 4823-21, filed 11/13/24. Apparently some of MUFG’s proprietary info was hoovered up in the 1300 documents encompassing more than 10,500 pages by an IRS subpoena. Judge Scholar Al puts the veil thereon.
Taishoff Law 