It’s long been a motto in Twelve Step circles, and many other places, that “you have to show up.” Far be it from me to belittle or denigrate a true piece of folk wisdom, but sometimes showing up isn’t by itself enough.

Just ask Judge Ronald L. (“Ingenuity”) Buch or the president of KRV Construction Inc., Docket No. 26712-22L, filed 1/10/25, whom I’ll call K.

While K provided Appeals with neither FICA returns, FUTA returns, nor 1120s for a bunch years (hi, Judge Holmes), nor did he contest liability, he did show up for the hearing on his petition from the NOD Appeals gave him sustaining the NITL.

K claims at the Tax Court hearing that KRV “did not receive a phone call from the Commissioner on the date of the hearing, never received a letter for a face-to-face conference, did not receive responses from the Commissioner to its phone calls, and requested a payment plan for the taxes owed.” Order, at p. 2.

IRS claims Appeals never got the tax returns after they asked for them, nor was KRV current with required filings as at date of hearing. And K never attended the telephone hearing.

Judge Buch: “Even if KRV attended the hearing, the appeals officer would not have abused her discretion in rejecting collection alternatives. This Court has consistently held that appeals officers do not abuse their discretion in rejecting collection alternatives if they find that the taxpayer is not in current compliance with tax laws. KRV was not in filing compliance at the time of the hearing, and the record is clear that it is not in compliance with its tax return filing obligations. On those grounds alone it would have been sufficient to justify the appeals officer’s rejecting of collection alternatives.” Order, at p. 3. (Citations omitted).

And when K showed up at the petition hearing, K “did not provide any additional information or arguments in response to the Commissioner’s Motion.” Order, at p. 2.

If you show up with nothing useful, better save the fare.