Petitioners in Section 7345s don’t get the Isaiah 42:3 treatment. Once more, the reed gets broken and the wick gets quenched in another unsuccessful attempt to contest liability in a passport grab. George N. Gaynor, Docket No. 3631-25P, filed 12/29/25, has a trio of trusty attorneys against a single IRS attorney.

No joy for George, as Judge Courtney D. (“CD”) Jones says the only hold Tax Court has on assessments is whether SOL has run on enforcement of collection thereof, and George folds that one.

George’s trusty attorneys claim SOL ran on George’s Section 6038 FBAR nonreporting chops before assessment.

“In this case, Mr. Gaynor’s request that we analyze the timeliness of the assessments underlying his section 7345 certification is tantamount to a request for this Court to redetermine a deficiency under section 6213. ‘Not all potential errors render a liability unenforceable.” Garcia v. Commissioner, No. 27496-22P, 164 T.C., 2025 WL 1431920, at *5 (May 19, 2025). In the section 7345 context, determining whether a federal tax debt is ‘legally enforceable’ ‘requires an inquiry into whether the limitations period for collection after assessment has expired . . .” Id. (citing Ruesch, 154 T.C. at 296) (emphasis added). Thus, Mr. Gaynor’s argument that the statute of limitations had expired on assessment of the liabilities misses the mark. Respondent has established here that assessment has occurred, and Mr. Gaynor makes no claim in his Petition or otherwise that the period of limitations for collecting the assessed liabilities has expired.” Order, at p. 3.

For the Garcia tale, see my blogpost “‘Are You Being Served?’ – Part Deux,” 5/19/25. For Ruesch, see my blogpost “Ruesch to Judgment,” 6/25/20.