I’ve often before now questioned why a line on a map should affect the application of a statute of national application. Especially is this so when it comes to the IRC, which affects more Americans than any other Federal enactment, even those who need not pay taxes or file returns.

But today STJ Diana L. (“Sidewalks of New York”) Leyden finds that the lordly Hudson is the moat behind which Zia H. Shaikh, Docket No. 10493-24L, filed 1/13/25, is protected from Hallmark Collective‘s ban on equitable tolling in Section 6213(a) SND cases. Zia petitioned when he resided in NJ, thus invoking Culp, 3 Cir’s gift to the tax controversy commiunity. See my blogpost “‘Rare Noodle’ – On Steroids,” 11/2/23* for the Culp story.

Unhappily for him, Zia, a/k/a Zis, flunks the “diligent pursuit of his rights and extraordinary circumstances” tests for equitable tolling. Like those seeking a temporary restraining order, those who seek equity must do equity. Zia a/k/a Zis didn’t.

“He filed amended returns … (20 days before the IRS issued petitioner notices of deficiency for those years), claiming zero income in those years and that he was entitled to refunds. The IRS did not accept petitioner’s amended returns. Petitioner also claims that he had medical and mental health issues that impacted his ability to meet deadlines. But both before and after the notices of deficiency were issued to petitioner, he continued to engage with the IRS, and later this Court, making arguments to both that the Court recognizes as frivolous tax protester arguments. Despite this engagement, petitioner did not file a petition with this Court to contest the notices of deficiency… until nearly three years after the 90-day deadline to do so expired. Petitioner’s other arguments, including purported hardships that should entitle him to equitable tolling such as restrictions to his professional license and the subsequent loss to his income are consequences of his own design. Petitioner owed taxes…, and instead of paying what he owed or contesting the deficiency in a timely manner he chose to continuously hide behind delay tactics and frivolous arguments to avoid payment. Under these circumstances there is not any need to catalog petitioner’s arguments and painstakingly address them.” Order, at p. 3.

In short, Culp won’t help you, even in 3 Cir, if you’re culpable. (Sorry, guys, the devil made me do it.)

* https://taishofflaw.com/2023/11/02/rare-noodle-on-steroids/