Another Victory in Tax Court—Best one ever!
Guido Improta, Patriot Network club leader from Ft Meyers, Fl, has dealt the IRS a smashing blow!
Guido filed for his CDPH timely and all his paperwork was procedurally correct. The collections division violated his statutory rights by not scheduling an in-person hearing as he requested. After some bickering, the appeals officer issued a Notice of Determination denying Guido's collection hearing request.
Unfortunately, the tax collector had Guido's case mixed up with another. Even though the case was captioned under Guido's name, the particulars obviously pertained to someone else. With his name at the top, the adverse decision clearly and distinctly had the tax years and issues itemized, which belonged to another tax victim.
Having no opportunity to correct this mistake administratively, Guido had to petition the Tax Court. The lawyer for the Commissioner, also known as District Counsel, filed his answer which admitted that the settlement officer confused two different cases. But then, instead of just ending the case, District Counsel launched a bitter attack against this brave patriot.
Our club leader immediately filed for damages and for penalties against the IRS in the amount of $25,000 for their frivolous pleadings. Guido was assisted by patriot brief writer extraordinaire Robert Clarkson. Copies of all the pleadings are available by clicking here.
DC then made several other errors, which took some time for Guido to correct. Then on May 16th, Peter Panuthos, Chief Trial Judge of the US Tax Court,
“ORDERED that this case is remanded to Respondent's Appeals Office for the purpose of affording petitioner an administrative hearing pursuant to §6330 for the purpose of discussing any valid issues that petitioner may present. ” Docket No. 25833-06L
However, the Judge did not order the IRS to pay the $25,000 penalty. Therefore, Guido must appeal to collect this unprecedented fine against the tax collectors. Under §6330 while this case is appealing, the IRS is stayed from any enforced collections.
Incidentally, many patriots vehemently argue that the court systems are corrupt and against us. It's true that there is no love lost, but when the statutes are in our favor and our briefs are clear and concise, we always win. RBC June07