Report from Tax Court
By Kris Anne
December 12, 2011
Our tax court date for this term was much less eventful than last year. (see our write up on PN website here)
We arrived for our December date with no traffic delays at all. It was smooth sailing through the SC midlands into the capital city.
The weather was much warmer this time around, without a flake of snow in the air.
Six of us were in court and we didn't lose a single case!
As we came through the security checkpoint at the Strom Thurmond Building, I had absolutely no problems. Kathy Patriot, on the other hand, had to remove her shoes. She was a bit perturbed at the ordeal as it reminded her of the TSA confiscating her coconut oil upon our return trip from CA earlier in the year. Yup! Shoes and coconut oil! What else would be considered "lethal weapons"?
As John Patriot came through security, he had to open his brief case and remove everything from his pockets. Eyeglasses, pens, note pads...Yup! More lethal weapons! John asked what floor tax court was being held on to test the guards knowledge. The guard intentionally misdirected John to the sixth floor, even though we knew what room to be in. I double checked the directory in the lobby which told us “room 200”; the guard told John “the sixth floor” and our client's paperwork told us “room 250”. Well, that's the IRS for you. Perfectly clear directions, just like their 6 inch thick tax code.
I took charge, having been there several times over the last 7 years and of course, I was right on the money and waltzed right into the courtroom and right to the front row of seating. I'm no backseat pew sitter in church and I'm not a backseat pew sitter in the courtroom!
The seats were amazingly full with well dressed young adults. I chatted them up to learn that they were newly graduated law school students from Charleston. Fresh young minds filled with government hate speech and no knowledge of the Constitution.
I then surveyed the IRS attorneys listed on the trial calendar. Some of them were from years past and a few who were brand new. I looked around the room for my favorite IRS lawyer, Johnny Craig Young. But he was not to be found. Oh my! What disappointment! My day was ruined! I had wanted to invite him to lunch. How will I ever deal with the devastation of not being able to see him make a fool of himself in front of all those young impressionable college graduates.
As each case was called, many taxpayers were not present and the judge inquired of the attempted communications between the IRS and the taxpayers. The Judge seemed to want to give each individual one more chance, which was not required of him at all. The Patriot Network always recommends showing up for court if you are scheduled or if you are unsure of your situation.
While taking a short recess, the Judge gave the law students a brief tour of his chambers and the second floor of the court house. Patriot Mickey ran into them on the stairwell as they were having their class picture taken with the Judge. What a floor show of pure nonsense!
During this neocon display, one more lady did appear who was to have her case heard.
When she disappeared to the ladies room I met with her in the hallway to see if I could be of assistance. She had no paperwork with her to substantiate any deductions. The IRS attorney was meeting with the volunteer from the Low Income Taxpayer's Clinic and filling him in on the case. She seemed quite content with that. When she appeared next in front of the Judge, the IRS attorney informed the court that the volunteer from the LITC chose not to accept the case because of its advanced stage and complexity. Well, what can I say...that's a lawyer for you.
The Judge gave them a few more hours to work out a set of stipulations of agreed upon facts and to come to an agreement. She was already conceding taxes and fees in front of him. At the dismissal I wished her well and she said to me that she thought the IRS lawyers had been very nice, even though she didn't understand anything and she believed everything would work out. The poor dear had no clue what these bloodsuckers can be capable of!
The five patriots and I adjourned for lunch at a nearby café without the company of our favorite IRS attorney. It was disappointing, but somehow we managed to get through the day without seeing him. It was decided by majority vote that there was no sense going back to court to watch this one woman sign away her life and any future payments or profits, so we all headed out of town.
Mark Patriot had been to court before in Atlanta and noted that things seem to go about the same, but the Judge in Atlanta was not as precise and particular in explaining things as Judge Gustafson.
Mickey Patriot noted that many things which I teach at the Tax Court Seminar made much more sense now that he had seen a trial session.
Mike Patriot eagerly inquired on how he can get to go to court again and John Patriot was very experienced, having been to court three times previously.
Join us next year for our next installment of Tax Court experiences in the winter session of 2012.