Patrick Michael Mooney in Tax Court

[jcolvin2]

http://www.ustaxcourt.gov/InOpHistoric/ ... CM.WPD.pdf

[Edited by LPC to correct url.]

[LPC]

Only $2,000 in sanctions? Victory!

(Although that fraud penalty has got to sting emotionally if not financially.)

[The Operative]

I doubt that it affects him emotionally. He always said that an adverse ruling in court would only be further proof that the courts are corrupt. His tiny mind cannot accept that he and PH could possibly be wrong.

[Pottapaug1938]

I doubt that it affects him emotionally. He always said that an adverse ruling in court would only be further proof that the courts are corrupt.

You mean they're NOT???

[Famspear]

I have seen at least one post by Mooney over at losthorizons dot com, about six months ago or so, bragging to his fellow dimwits to the effect that he had handed the government a resounding defeat in this case.



Peter E. ("Blowhard") Hendrickson and his Haughty Heroes are a seemingly endless fountain of entertainment.

[Nikki]

One can only wonder if Mooney id a big enough target for criminal prosecution

Perhaps it will take only a few CtC advocates in prison to wake up the few who are still searching for that magic Monopoly card.

[Famspear]

The trial in this case was in March 2010. Over the intervening months, as he waited for the decision of the Court, Mooney posted classics like these at lost horizons:

Once you face these clowns [the IRS attorneys] in open court, you will see them for the scared rabbits they really are. I'm sure the lawyer that went up against me got an earful from his superiors, because they certainly did not win the day.

[ . . . . ]

Incidentally, I knew I had them for good when I "lost" the first trial in 2008. Were it not for my initial inexperience and ignorance regarding the nature of the proceedings, I would be 0-0-2 right now, instead of 0-1-1. (This is not to say I wasn't well-prepared in my knowledge of the law..just how the TC [Tax Court] works). I count my "draws" as victories, though, because, according to the law, the courts are suposed [sic] to rule in favor of the "taxpayer" when the matter is in question.

[ . . . . ]

After over six months of failing to return a verdict, I think it is safe to say that the opponent has left the field (and even abandoned the arena).

Duuhhhhhh......

It gets even better:

My next step as warrior is to take this information to the general public, in hopes of bolstering the courage of all Americans and also helping to gain the release of Peter from his illegal federal incarceration.

[ . . . . ]

....it has now been over 6 months since my second tax court trial and the IRS remains in stunned silence on the matter.

And this Mooney classic: In response to a comment from "SkankBeat" in August of 2010 that Mooney apparently didn't like, Mooney wrote:

I am not "stuck" in Tax Court. I walked into that alligator pit 5 months ago, tied that son-of-a-bitch up and slit its f{******] throat. Everyone's still gawking at the blood gushing out of that bastard. And for good measure, I torched a few STRAW MEN on my way out who tried to redeem my Christian name from the profane practices of the Kol Nidre Code Creators. Overall, it [the trial day in March 2010] was a good day for me.

http://www.losthorizons.com/phpBB/viewt ... bec0#25734



What a buffoon!

It is at times like this that I am reminded that God exists.

[LPC]

....it has now been over 6 months since my second tax court trial and the IRS remains in stunned silence on the matter.

The time between the trial and the opinion puzzled me also, because I couldn't imagine that Mooney had done anything to stun anyone (except to the extent that arrogance and stupidity can stun).

Having read the opinion now, the only thing I can figure is that the judge wasn't certain about the fraud penalty, because that was the part of the opinion that seemed to take the most time.

I also suspect that, having imposed a fraud penalty, the judge also took the sanctions down a notch, because I was expecting something in the $10,000 to $15,000 range.

On another subject, the website for the Institute of Unlearning hasn't had any new material since 2006. I'd like to think that perhaps Mooney has finished unlearning, but he obviously still needs to unlearn CtC.

[The Operative]

These nitwits always claim to know the law or to beat the IRS in court yet they continue to make stupid procedural mistakes.

We next turn to the issue of whether petitioner is liable for the failure to pay estimated tax additions to tax pursuant to section 6654(a). The Commissioner bears the burden of production to show that the taxpayer had an estimated tax payment obligation.

and

Although petitioner specifically assigned error in his petition to the additions to tax under section 6651(f) and (a)(2), he failed to mention section 6654 or contest in any way the addition to tax for failure to pay estimated tax. Accordingly, we hold that, because petitioner did not assign error in his petition to the addition to tax pursuant to section 6654, he is deemed to have conceded it.

While any argument he may have presented probably wouldn't have changed anything, he didn't even try. That is just stupid.

[Famspear]

....I also suspect that, having imposed a fraud penalty, the judge also took the sanctions down a notch, because I was expecting something in the $10,000 to $15,000 range.

From the decision of the Tax Court earlier today:

We have already imposed a $1,000 penalty pursuant to section 6673(a)(1) on petitioner in petitioner’s prior case, during which he raised substantially the same arguments that he has now raised in the instant case. Apparently, the $1,000 penalty did not deter petitioner from making frivolous and groundless arguments before this Court. Accordingly, we shall impose a $2,000 penalty on petitioner pursuant to section 6673. If petitioner persists in raising frivolous arguments before this Court, wasting time and resources that should be devoted to taxpayers with genuine controversies, and continues to refuse to shoulder his fair share of the tax burden, we will not hesitate in the future to impose a significantly higher penalty. Petitioner should think carefully before he files another frivolous or groundless petition with this Court.

Considering the mental state of Patrick Michael Mooney, as evidenced by everything he has written on his own web site and at losthorizons, I have a sense that Mooney will NOT "think carefully." There is probably going to be a "next time", and I suspect that larger penalties are going to be imposed.

[Dr. Caligari]

Everyone's still gawking at the blood gushing out of that bastard.

They sure are, Mike, except the "bastard" with gushing blood is you.

[Joey Smith]

Mooney is such a retard. It is only amazing that the other retards over at LH would think of following his idiotic advice.

[notorial dissent]

To borrow from another post, using Patrick Mooney and "think carefully" together in the same sentence is just abhorrent to the just and balanced order of things.

And of course, there will be a "next time", as looney Mooney has already and repeatedly proven that he is either incapable or certainly most unwilling to learn from past mistakes, and that in fact he will keep right on making the same old mistakes all the while boasting about them and how clever he is being. Patty Cakes give a whole new dimension to cognitive dissonance, or maybe I’m being too generous and the simplest answer is best in that it is just bone deep mind numbing stupidity after all.

So this makes him what 0 for 3 in the real world now? He and his guru are running neck and neck.

[LPC]

When do you suppose this latest victory will be announced at Lost Horizons?

[Thule]

When do you suppose this latest victory will be announced at Lost Horizons?

Soon, at least according to Mooney. This is what he wrote on friday Feb 4th;

In my own case, I actually got the judge in Tax Court to admit that the burden of proof was on the IRS, at which point they moused up and tried to engage in all kinds of frivolous nonsense, including trying to characterize any money I received as "wages". When I responded that the income tax is not a tax on the receipt of money, they had nothing to say in coherent response.

That didn't stop them from denying me my due process, as it's been over 10 months since the trial with no verdict issued yet. I recently filed a second motion for summary judgment, and am waiting for the Court to respond in kind.

I'll keep you posted.

http://www.losthorizons.com/phpBB/viewt ... ght=#26676

[The Observer]

I count my "draws" as victories,...

Another sign of intellectual dishonesty desperately looking for a winning argument.

"Draws" in tax court? Don't you have to go to sudden-death overtime?

[Gregg]

When do you suppose this latest victory will be announced at Lost Horizons?

When Pete's conviction is reversed, his civil case overturned and all administrative actions against CTC type returns are ended by the IRS in realization that the filers of these returns were right all along, and maybe we should investigate giving them an extra little bit on tier refunds for their troubles. It'll be one big omnibus press announcement, done on Glen Beck's radio show.


man, that was some really good blotter last night man!

[Gregg]

I count my "draws" as victories,...

Another sign of intellectual dishonesty desperately looking for a winning argument.

"Draws" in tax court? Don't you have to go to sudden-death overtime?

With fully armored battle hamsters I think.
Webhick wrote the rule, I'm sure she would know.

[ArthurWankspittle]

I count my "draws" as victories,...

Another sign of intellectual dishonesty desperately looking for a winning argument.

"Draws" in tax court? Don't you have to go to sudden-death overtime?

Nah, you play extra time or have a re-match at another venue. Otherwise you use the Duckworth-Lewis method.

[Pottapaug1938]

I count my "draws" as victories,...

Another sign of intellectual dishonesty desperately looking for a winning argument.

I see it as another case of a TDer shouting from the rooftops about minor tactical successes, while ignoring the fact that he has had absolutely no strategic victories. It's like crowing about how your baseball team mustered 8 hits in a game, and got four bases on balls, and overlooking the fact that baserunning mistakes and fielding mishaps helped your team lose by a score of 16-0.