Posted on 04/21/2022 4:01:01 PM PDT by DeathBeforeDishonor1
The Supreme Court of the United States on Thursday issued a 9-0 unanimous opinion in favor of a taxpayer and against the IRS in a case about the interpretation of a confusing statutory deadline.
In the case stylized as Boechler, P.C. v. Commissioner of Internal Revenue, the taxpayer, a law firm in Fargo, North Dakota, was notified by the IRS that there was a discrepancy in their 2015 tax filings.
For one reason or another, Boechler never responded to the initial notice. The agency subsequently issued an “intentional disregard” penalty along with their intent to seize and sell off the law firm’s property in order to satisfy that newfound government debt.
Boechler responded to that intent-to-seize-and-sell notice and requested a collection due process hearing with the IRS Independent Office of Appeals in order to stop their property from being levied.
Taxpayers are afforded the right to such hearings–to challenge the government’s overall scheme or at least to offer alternative methods that don’t involve the wholesale seizure of their property. And, if they disagree with the disposition, taxpayers are granted recourse by way of the Tax Court where they can petition for a review of their case.
A federal statute offers some murky guidance about such appeals:
The person may, within 30 days of a determination under this section, petition the Tax Court for review of such determination (and the Tax Court shall have jurisdiction with respect to such matter).
Boechler filed his appeal one day after the IRS signed off on the levy. The Tax Court dismissed based on lack of jurisdiction. Next, the tax payer appealed to the U.S. Court of Appeals for the Eighth Circuit–which affirmed the Tax Court’s jurisdictional argument. Boechler then filed a petition for writ of certiorari with the nation’s high court.
(Excerpt) Read more at msn.com ...
If only Amy could have been this decisive in the election fraud cases, which she chickened out of hearing.
It’s usually easier to just answer your mail from the IRS. Even if you are a lawyer.
Better Call Saul.
One of the many federal government agencies that run completely unlawfully on threat and intimidation. Take your property via a notice sent in the mail. sorry. Levy and distraint. someone should read the law.
There should be an IRS or an income tax.
You mean shouldn’t?
Yes, there shouldn’t be. You are right. But there is. And as long as there is it is stupid to ignore mail from them.
But they don’t have time to hear a case about thousands of illegal ballots.
Yes, sorry for the error. My brain is faster than my fingers...
The IRS normally sends several notices and even sends registered mail before taking action. I think there is more to this.
Language of the statute and the principle of equitable tolling. That principle, sourced from the common law, holds that statutes of limitations can be avoided if the plaintiff was not or could not have been aware of their injury until after the limitations period expired. But, relevant to the case (and generally), equitable tolling can be avoided if a court simply lacks jurisdiction to hear a case at the outset.
There have been a lot of unusual things happening with the IRS correspondence since Covid.
The USPS's service is far from perfect. Mail "does" go astray.
There is a little known procedure that I have used with the IRS several times over the years with clients.
If a person files bankruptcy and then challenges the IRS assessment the jurisdiction shifts from Tax Court to Bankruptcy Court which is regional. The IRS attorneys hate it as it takes the case off their turf.
Yes true. But the IRS usually sends more than one notice. Maybe they are setting traps now. I wouldn’t put it past them. The Fed Govt is hungry for forfeitures.
We have paper filed 2020 tax returns that the IRS still has not processed. They were filed on time during the 2021 tax season by certified mail.
We have several clients still waiting for their 2020 refunds!
We call and they ask us NOT to refile as they are behind.
Went to talk to the IRS beginning of this year about a tax question.
The agent told me I hadn’t paid my 2020 taxes. I said I had.
Then gentleman said “Well here it says you have.”
FUBAR
Only a three letter agency could get away without having to use a process server for such legal actions.
F the IRS.
Interesting factoid I hope never to need.
The Irs harrassed me worse than the census bureau.
I kept sending them nice letters asking them to jump into a vault toilet, but they would not leave me alone.
I could not get a restraining order either
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