Hendrickson - Tax Court Sustains Civil Tax Liabilities

[notorial dissent]

Presupposes that Preposterous Pete has anything that a lien can be placed against.

A lien is not "placed" against anything specifically. A lien arises as an operation of law and attaches immediately to everything that the delinquent taxpayer owns, regardless of whether there is any equity in the asset or not. If you want to say that the liens are going to attach to nothing of value, that would be a more accurate statement. Famspear has already mentioned that the Hendricksons have a personal residence, which I presume he means that it is owned by the Hendricksons. If that is the case, the statutory lien will attach to it. If the IRS determines that Pete and Doreen have little to no equity in the property, that will mean that a seizure and sale of the property will not occur. But the lien will still attach to the property for the life of the assessment (ten years from the date it was assessed unless extended as dictated by law). That will be a pretty problem for the Hendricksons since it will tie up any attempt to borrow from whatever equity that may develop in the property and delay the sale of the residence. There are avenues under IRC 6325 that would allow the lien to be discharged or subordinated as appropriate.

But for argument's sake, let us suppose that the Hendricksons have nothing at all in terms of assets/income. The IRS could opt to not record a notice of lien if the employee(s) determine that doing so would be pointless. I don't think that will happen simply because of the Hendricksons' history; far safer to record the notice just in case something turns up down the road.

Just sayin' there has to be something for a lien to be worth anything, I 'm doubting he has anything to lien that would be worth the effort. Who knows, he might hit the lottery some day.

[Gregg]

What is even more sad is what does Peter and Doreen to show for that approximate $8k per year that they failed to pay over? I can surmise that most of that money ended up being wasted on supporting CtC, or spent on temporary luxuries that most people in the Hendrickson's income level would not consider buying in the first place.

Of course, this means Pete will now have to come up with another tax denier strategy of why he doesn't have to pay the taxes that the courts have ruled he legally owes. So prepare yourself for another ten years or so of CtC madness as Pete attempts to beat the revenue officer(s) assigned to collect his delinquent taxes.

Pete will die on this beach, his life work reduced to his kids trying to find anything left in an estate. His monument a series of court cases demonstrating in exquisite detail how every time he opened his mouth for 30 years, he was wrong, and was proved so in courts up and down the 6th Circuit.

[jcolvin2]

Pete will die on this beach, his life work reduced to his kids trying to find anything left in an estate. His monument a series of court cases demonstrating in exquisite detail how every time he opened his mouth for 30 years, he was wrong, and was proved so in courts up and down the 6th Circuit.

A fitting monument to a true Son of a Beach.

[Famspear]

Pete will die on this beach, his life work reduced to his kids trying to find anything left in an estate. His monument a series of court cases demonstrating in exquisite detail how every time he opened his mouth for 30 years, he was wrong, and was proved so in courts up and down the 6th Circuit.

A fitting monument to a true Son of a Beach.

[The Observer]

Pete will die on this beach, his life work reduced to his kids trying to find anything left in an estate. His monument a series of court cases demonstrating in exquisite detail how every time he opened his mouth for 30 years, he was wrong, and was proved so in courts up and down the 6th Circuit.

And that would not be the first time that tax evaders, at the end, have nothing at all to show for their antics. I have seen grown men break down and cry over smaller amounts than that what Pete and Doreen owe, realizing that their lives were forever altered and ruined, as well as the dawning truth that they have nothing left to pass on to their children and grandchildren, who are only going to remember Grandpa as a bankrupt failure who ended up living in a rented double-wide and getting an occasional handout from strangers and kin to make ends meet.

[Famspear]

The docket in Hendrickson's Tax Court case shows a July 31, 2019 entry indicating that Paralogistic, Prevaricatin' Pete has filed a motion to vacate or revise the Court's decision under Tax Court rule 162. The text of the motion is not available on the Court's web site.

We recall that the deadline for filing a notice of appeal is September 30, 2019.

[jcolvin2]

The docket in Hendrickson's Tax Court case shows a July 31, 2019 entry indicating that Paralogistic, Prevaricatin' Pete has filed a motion to vacate or revise the Court's decision under Tax Court rule 162. The text of the motion is not available on the Court's web site.

We recall that the deadline for filing a notice of appeal is September 30, 2019.

Under FRAP 13(a)(1)(B), when a party files a timely notice to vacate or revise (i.e. within 30 days of the entry of decision), the 90 day period for filing an appeal runs from either (1) the entry of a new decision; or (2) the final order disposing of the motion to vacate or revise. Thus, at this point in time, the deadline is indeterminate.

[Famspear]

The docket in Hendrickson's Tax Court case shows a July 31, 2019 entry indicating that Paralogistic, Prevaricatin' Pete has filed a motion to vacate or revise the Court's decision under Tax Court rule 162. The text of the motion is not available on the Court's web site.

We recall that the deadline for filing a notice of appeal is September 30, 2019.

Under FRAP 13(a)(1)(B), when a party files a timely notice to vacate or revise (i.e. within 30 days of the entry of decision), the 90 day period for filing an appeal runs from either (1) the entry of a new decision; or (2) the final order disposing of the motion to vacate or revise. Thus, at this point in time, the deadline is indeterminate.

Thanks. I did not know that.

[Famspear]

Prevaricatin' Pete and Dolorous Doreen are appealing their loss in the U.S. Tax Court.

At the U.S. Court of Appeals for the Sixth Circuit, the case number is 19-2139.

[Famspear]

What puzzles me is that I see no indication that the Tax Court ever ruled on Pete's motion to vacate or revise the Tax Court decision.

[notorial dissent]

Since when have Pete and Doreen been ones to follow protocol and rules? I can't remember since this has been so long and drawn out, are they doing their own lawyerin' or did they get someone this time around?

[Famspear]

So far they appear to be goin' it alone.

[jcolvin2]

What puzzles me is that I see no indication that the Tax Court ever ruled on Pete's motion to vacate or revise the Tax Court decision.

A premature appeal.

When the appellate court finally looks at the case, I would bet my bottom dollar it will be stillborn.

[notorial dissent]

What puzzles me is that I see no indication that the Tax Court ever ruled on Pete's motion to vacate or revise the Tax Court decision.

A premature appeal.

When the appellate court finally looks at the case, I would bet my bottom dollar it will be stillborn.

Sounds like a good bet.

I figured it was self lawyerin' since I think he's managed to burn all those other bridges after burning his brother.

[The Observer]

I figured it was self lawyerin' since I think he's managed to burn all those other bridges after burning his brother.

I don't recall this. Pete suckered his brother into CTC and then threw him under the bus?

[notorial dissent]

I figured it was self lawyerin' since I think he's managed to burn all those other bridges after burning his brother.

I don't recall this. Pete suckered his brother into CTC and then threw him under the bus?

No, he suckered his lawyer brother in to defending him on a go 'round, used his brothers electronic creds to file a bunch of junk with the court and then lied about it.

[The Observer]

No, he suckered his lawyer brother in to defending him on a go 'round, used his brothers electronic creds to file a bunch of junk with the court and then lied about it.

Wow. I didn't think that Hendrickson could go any lower - after all, letting your wife go to prison for the sake of your ego is pretty much at the bottom of the pit - but he managed to do so.

[notorial dissent]

I've never heard that there were any repercussions on the brother, but then he didn't actually collude and I think he got away with a glaring at by the judge as Pete pretty well admitted he did it on his own. I seriously doubt if they are speaking/interacting these days. You are not wrong about the bonfire, or is it pyre, of his vanity, as to going lower, I think he is out of brothers/relatives but he still does have two?? kids left...…….

[Famspear]

I've never heard that there were any repercussions on the brother, but then he didn't actually collude and I think he got away with a glaring at by the judge as Pete pretty well admitted he did it on his own. I seriously doubt if they are speaking/interacting these days [ . . . ]

Sadly, Pete's brother passed away a few years ago. Pete's daughter published a touching tribute to her uncle, whose death apparently was not from natural causes. I'll leave it at that.

[notorial dissent]

I've never heard that there were any repercussions on the brother, but then he didn't actually collude and I think he got away with a glaring at by the judge as Pete pretty well admitted he did it on his own. I seriously doubt if they are speaking/interacting these days [ . . . ]

Sadly, Pete's brother passed away a few years ago. Pete's daughter published a touching tribute to her uncle, whose death apparently was not from natural causes. I'll leave it at that.

I didn't know and am sorry to hear that.