Euripides. Haste to sustain the assault!

Dionysus. Great gods, what a number of assaults!

I’ve quoted these lines from Aristophanes’ 405 B. C. smash hit The Frogs before, in another case where a Section 7345 passport grab was used as a basis for attacking a SND or NOD. In many cases IRS reverses the certification of seriously delinquent tax debt, so petitioner is nonsuited for want of any other or further relief Tax Court can give.

Judge Nega tells us today that Lloyd Thomas Spencer, Docket No. 6078-25P, filed 1/29/26 is out because his IAs for his four (count ’em, four) NITLs had all terminated (Order, at p. 4), and his OIC was bounced.

“To the extent that petitioner is seeking to challenge the denial of his proposed OIC made as part of his CDP hearing, such a challenge would be impermissible. Where a taxpayer has requested or there is a CDP hearing pending, the related tax liabilities are also excepted pending completion of the CDP hearing process. See § 7345(b)(2)(B)(i); Gayou v. Commissioner, T.C. Memo. 2023-61, at *6–7. But, petitioner only requested a CDP hearing with respect to the taxable period ending March 31, 2016. No CDP hearing was requested with respect to any other taxable period at issue. Further, Appeals has completed that CDP hearing and a Notice of Determination was issued sustaining the collection action and rejecting the proposed OIC. Petitioner then sought judicial review in this Court of that determination and entered into a stipulated decision upholding it. We will not upset that decision, and even so, this iteration of petitioner’s challenge would not provide a proper opportunity. See, e.g., Gayou v. Commissioner, T.C. Memo. 2023-61, at *7 (rejecting similar arguments as ‘wholly inapplicable’ to Passport Notice cases and finding completion of the CDP hearing ‘forecloses the potential application of the statutory exclusion’).” Order, at p. 4. (Footnote omitted).

For the Gayou story, see my blogpost “Another Modest Proposal,” 5/16/23. 

Hang on, Dionysus, more to come, I don’t doubt.