Hurricane Katrina Arguments Carry No Weight in Illinois - Plaintiff Michael Henry Comments on the No
August 23, 2007
CHICAGO, Aug. 23 -- Judge David Coar declared
President Bush and the IRS did not have authority to waive filing deadlines
for Katrina victims in Illinois. The Federal Court systems were devastated
in Louisiana and by Judicial Order all filing deadlines were suspended. The
IRS suspended all deadlines at the direction of the President of the United
States.

Plaintiff Michael Henry filed Suit against the IRS for various issues
on December 22, 2006. The original notice of deficiency was filed by the
IRS on December 13, 2004. United States Tax Division Attorney Thomas Cole,
representing the IRS claimed in Court that the suit was not timely filed.

Thomas Cole ignored Presidential Declarations and IRS published
documentation extending filing deadlines for 124 days due to Hurricane
Katrina. Cole filed documents in The Northern District of Illinois on
behalf of the IRS challenging relief granted by the IRS to victims of
Hurricane Katrina.

Judge Coar then declared that Hurricane Katrina victims have no rights
in Illinois. The President of the United States declared Louisiana a
disaster area. The Internal Revenue Service added 124 days to all filing
deadlines and their ability to file suits against taxpayers. And the
Eastern District of Louisiana Federal Courts suspended all operations for
88 days.

In News Release IR-2005-84
(http://www.irs.gov/newsroom/article/0,,id=147055,00.html), News Release
IR-2005-91 (http://www.irs.gov/newsroom/article/0,,id=147237,00.html), and
News Release IR-2005-96
(http://www.irs.gov/newsroom/article/0,,id=147371,00.html), the IRS granted
affected taxpayers additional time until January 3, 2006, to file tax
returns, to submit tax payments, and to perform certain time-sensitive acts
listed in section 301.7508A-1(c)(1) and in Rev. Proc. 2005-27, 2005-20
I.R.B. 1050 (May 16, 2005). In consideration of the additional time that
affected taxpayers have been granted to perform certain acts, this Notice
extends the period for the government to take certain actions. Under the
authority of section 7508A(a)(1) and section 301.7508A-1(c)(2), for
affected taxpayers covered by the news releases, a postponement until
January 3, 2006, is provided under section 7508A for the following
government acts:

1. Making an assessment of any tax; issuing a statutory notice of
deficiency,
2. Allowing a credit or refund of any tax; collecting by the Secretary,
3. Bringing suit by the United States, or any office on its behalf, in
respect of any tax liability.

The IRS Stated the following reasons for delaying filing and Legal
Deadlines:

"Documents maintained by the IRS within the covered disaster area may
have been lost or destroyed as a result of Hurricane Katrina, or remain in
buildings that are inaccessible. The destruction, loss or inaccessibility
of these documents will materially interfere with the IRS's ability to
timely administer the internal revenue laws with respect to certain
taxpayers"

Coar ignored it all and in his ruling stated:

"Plaintiff argues that the Louisiana courts were forced to shut down
for 88 days due to Hurricane Katrina, and therefore the statute of
limitations period should be tolled for 88 days. This argument carries no
weight in this court. The statute of limitations for filing in the Northern
District of Illinois is not affected by Hurricane Katrina, and the fact
that the Plaintiff lived in Louisiana for part of the relevant period does
not change the statute of limitations period for Illinois courts."

Any questions can be addressed to Michael Henry at 312-560-5291.





SOURCE Michael F Henry-Deerwood Forest, Ltd
About the Press Release
Hurricane Katrina Arguments Carry No Weight in Illinois - Plaintiff Michael Henry Comments on the Northern District of Illinois Ruling


 
< Prev   Next >