Supreme Court Ducks PRA

[LPC]

Apparently, the Supreme Court continues to duck the hard issues, denying cert. in a recent appeal of a Tax Court decision under the Paperwork Reduction Act.

According to Tax Notes Today, the Supreme Court denied cert. on 1/26/2009:

Patrick and Patricia Turner petitioned the Supreme Court to review a Sixth Circuit decision that affirmed an IRS deficiency determination against them. The deficiency resulted from their failure to file a 2003 income tax return, which the couple claimed they were not required to file because the Form 1040 doesn't comply with the Paperwork Reduction Act. The Tax Court dismissed their petition, finding their arguments frivolous. On appeal, the Sixth Circuit agreed with the Tax Court and that decision has been allowed to stand. Patrick R. Turner et ux. v. Commissioner, No. 07-1753 (6th Cir. 2008); S. Ct. Dkt. No. 08-778.

I checked the Tax Court and 6th Circuit dockets, and there's no opinion to be published (or unpublished).

A check of the Tax Court docket also shows a new petition to review the collection actions of the IRS on the deficiency. Only the the Turners apparently blew the deadline for a collection due process hearing, and have only gotten an "equivalent" hearing, and the Tax Court has asked for briefs on whether it even has jurisdiction to review a determination that is not literally under the collection due process provisions of section 6330.

Which leads me to believe that the Turners have issues with deadlines.

[ASITStands]

Even attorneys have issues with deadlines.

Pursuant to the dockets, Tax Court ended with an Order of Dismissal and Decision, not a Memorandum Opinion, and Sixth Circuit ended in an Order Not Recommended for Full-Text Publication and an Order denying rehearing. Denial of Certiorari was a one-pager too.

The first case in tax court was a collection due process levy action, so the second case must either be a lien action on the same tax year, other tax years or a frivolous penalty issue.

You can download the orders from the Sixth Circuit.

The Order was issued on the very same day the Tenth Circuit issued their Order in Lewis v. Commissioner, and the two cases presented a division in their positions on the PRA.

The Sixth held to their Wunder decision that the form ONLY had a requirement to comply with the PRA while the Tenth effectively reversed their decision in Dawes by holding that the form AND the instructions complied with the Act.

[wserra]

Apparently, the Supreme Court continues to duck the hard issues, denying cert. in a recent appeal of a Tax Court decision under the Paperwork Reduction Act.

Dan - can we take it that the underlined part is sarcasm?

[LPC]

Apparently, the Supreme Court continues to duck the hard issues, denying cert. in a recent appeal of a Tax Court decision under the Paperwork Reduction Act.

Dan - can we take it that the underlined part is sarcasm?

Comedy is hard.

[Nikki]

Turner's case at issue was USTC 021826-06L

They also have another case in the system: USTC 29001-08L. It's pending show cause documentations from both parties as to whether it should be dismissed for lack of jurisdiction due to late filing.