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Tuesday, March 18, 2003


George A. Robinson is a nut-case tax protester challenging liability for taxes at hearing on collection. I don�t know what he did to piss off Tax Court, but they allowed the collection and imposed an $11,000 fine, more than twice any other protester fine I�ve seen this year. In addition, Tax Court said they lacked jurisdiction over frivolous return penalties. IRS did not give Mr. Robinson a hearing at Appeals, which they acknowledged violated the IRM. But Tax Court agreed that such a hearing would not be necessary or productive. Generally I think the IRS should be held to the IRM, but I suppose the justification for not doing so is similar to the �harmless error� standard of review.

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