It’s been quite a long-time mantra with me that a lawyer who can’t find an ambiguity should find another way of making a living. Judge Christian N. (“Speedy”) Weiler surely can find an ambiguity with the best of them.

Carver Mountain Reserve, LLC, Carver Mountain Reserve IP, LLC, Tax Matters Partner, et al., Docket No. 15761-24, filed 6/26/26, claims the TMP’s extensions of 3SOL are defective, because the second of the three (count ’em, three) successive extensions mentioned it was executed and delivered “For the pure purpose of appeal.” Order, at p. 2. Neither of the other two (count ’em, two) contained that phrase.

This is the second motion from Carver; the first was disposed of last month. See my blogpost “Five, Seven, Eight, Fourteen,” 5/8/26. 

Carver says the second extension “would only apply to matters proceeding to the IRS Independent Office of Appeals.” Order, at p. 2. Hence the third doesn’t cover everything else.

No, says Judge Speedy Weiler. Carver didn’t raise 3SOL in its petition. 3SOL is an affirmative defense which petitioner must plead and prove; use it or lose it.

“It is the third set of Forms 872-P which extended the period of assessment to July 31, 2024, in each of these cases, and does not contain any such statement. Further, we determine the clause relied upon by petitioners and found in the second set of Forms 872-P to be ambiguous and not clearly intended to limit respondent’s authority to make a future assessment of federal income tax against the partnerships.” Order, at p. 3.

Leaving aside inartful drafting (didn’t you mean “solely to preserve petitioners’ right to appeal any determination, finding, order, or opinion adverse in whole or in part to petitioner, to any forum having or asserting jurisdiction, and to object to any assertion of claim preclusion or issue preclusion of any thereof in any other juridical or administrative proceeding”?), there’s plenty of ambiguity here.

Btw, isn’t there a typo at Order, at p. 3, third full paragraph, line 6? Don’t you mean “872-P,” and not “372-P”? 

Again I volunteer as proofreader.