Ex-Ch J L. Paige (“Iron Fist”) Marvel isn’t deciding it yet, but even though they haven’t opposed IRS’ motion to toss both their NITL years at issue, Mark Homnick & Aksana Homnick, Docket No. 16834-23L, filed 6/27/25, they might get a chance for a CDP instead of an equivalent hearing, because the NITLs didn’t state their country of residence, Belarus.

Mark & Aksana petitioned after the 30-day cutoff. Therefore, the AO gave them an equivalent hearing, although they’d asked for a CDP. The AO tossed the NITL for Year One, as Mark & Aksana had paid in full. Ex-Ch J Iron Fist grants IRS’ motion to toss Year One, as IRS seeks no collection activity for that year.

Year Two remains in play.

The AO was going to give Mark & Oksana a CDP based on equitable tolling (Mark & Aksana were only 22 days late), but went with the equivalent hearing after consulting with TAs and ATMs. Order, at p. 3.

“Although petitioners have not responded to respondent’s Motion, they alleged in their Petition that they resided in Belarus, did not receive the levy notices until the hearing request deadline had passed, and immediately made a hearing request upon receiving the levy notices. According a presumption of truthfulness to petitioners’ allegations, we could conclude that equitable tolling is warranted. Cf. Pace v. DiGuglielmo, 544 U.S. 408, 418 (2005) (‘Generally, a litigant seeking equitable tolling bears the burden of establishing two elements: (1) that he has been pursuing his rights diligently, and (2) that some extraordinary circumstance stood in his way.’). Depriving petitioners of potential discovery on the issue of whether respondent properly issued and mailed the [Year Two] levy notice would be unwarranted and premature, even though that issue bears on our jurisdiction.” Order, at p. 6.

Parties can’t stipulate to jurisdiction, which only Congress can bestow. But the parties can stipulate to the facts that give rise to jurisdiction. Settlement negotiations are apparently ongoing, but even if they settle, they still have to establish the bases for jurisdiction. So ex-Ch J Iron Fist tells the parties to prepare for trial; and Mark & Aksana, be prepared to establish diligence and extraordinary obstacles.