so much of my Sunday

Researching "Depositions in foreign countries" is what I am doing during this Sunday evening. Every weekend I try to work--research or writing--and rarely successful since by laziness overcomes me and I end up with a few hours of late evening work after many hours of procrastination in front of TV or just doing nothing. Crap.

Tax Resolution: taxpayer's right to representation

4.11.55.2.1.2 (04-20-2010)
Request for Representation - Suspension of Interview

1. Taxpayers have the right to representation at any time during the examination process.

2. IRC 7521(b)(2) provides that if, during any interview, the taxpayer requests to consult with his/her representative (who is permitted to represent the taxpayer before the IRS), the examiner will immediately suspend the interview regardless of whether the taxpayer may have answered one or more questions.

   Exception:

   An interview will not be suspended if required by a court order or it was initiated via an administrative summons issued under subchapter A of Chapter 78.

3. Allow the taxpayer a minimum of 10 business days to secure representation before taking any follow-up action to schedule the appointment (extensions can be granted on a case-by-case basis).

   Caution:

   A taxpayer can file a civil suit against the IRS under IRC section 7433 if an IRS employee intentionally or recklessly disregards the provision of the tax code by denying the taxpayer the right to consult with representation or bypassing the representative without proper approval.

Internal Revenue Manual - 4.11.55 Power of Attorney Rights and Responsibilities (Cont. 1)

Update re: my life

So apparently I did not provide an update of recent changes in my life. I found job... Now I work as a tax attorney in a small law firm. I love my work. Basically, I do the same stuff that I did at the clinic of my LLM program except that things we do at my work are little bit more complicated and clients pay us to do our work (which is, unfortunately, they usually do not do that on time). I think this is the biggest update in my life for the recent months. Telling the truth, I still cannot believe that my dreams came true. Thank you, God!

Working: thoughts of attorneys' value

I think the value of the attorneys is in their creativity that can create something out of nothing, when people of other professions would possibly just give up.

A pro se plaintif responding to the motion

The clerk advised a pro se defendant on possible consequences if he failed to adequately respond to motion for summary judgment.   The defendant filed a "Petition for Abatement" in which he asserted that the complaint fails to name him as a party on the grounds that his name appears in all upper case letter.

The court's response: "This filing by defendant does not respond in any form to the arguments raised in the Government's motion for summary judgment, and the respondent has failed to otherwise respond to the motion."

United States v. Renfrow, 2009-2 USTC para. 50,580 (E.D.N.C. 2009).

Hey

I have not been here for a while, right.  Actually as always. 

Update is such: three weeks of school left, got part-time job (legal research) but hope that I will be able to find something in tax controversy.  Love tax, and this is the fact.

Summer is passing quickly and I do not feel it is the summer except for the weekends when I sweat at home (from both weather and intensity of studying).

I put sport kind of behind because of time and possibly laziness.  Still do some runs for 30-35 minutes but regretfully no swimming.

That's it.

Saturday's run

I had my morning run today. It was awesome: rising sun, morning light, empty streets and roads, and a disco music in my headphones.

I think I did not tell before that I used to run for about 8 years almost every morning until I got to a law school and started stressing out and complaining about lack of time.  I quited running but then decided to return and at the first day of my "coming back" I injured my knee.

For more than a year, I envied every runner I saw on a trail or side of a road.  I tried to get back a couple of times, but a sever pain in my knee was stronger than me.  But then overcoming my fear of knee pain, I went to a physical therapist and with help of several exercises and hours of training I returned back to my 35-minutes runs. Unfortunately, one day I tried to run during strong winds and a knee pain returned bringing back my fear of pain and uncertainty that I can run again. 

In last month I have realized that physical exercises mean a lot to me: they bring energy to my body and happiness to my life.  So I have decided that I need get back to my running routine because I feel it is important to me to be able to do it without fear of failure.  

Now I can run only 13 minutes on a trail and about 15 minutes on a tread mill in a gym.  Luckily, I do not have a knee pain, yet <knock on wood>.  But I hope to increase my time to at least 35 minutes. Who knows, maybe one day I will decide to run a marathon :-)))

Today is Friday

A few minutes ago I hang out on FB. Looked at the list of people who is online and then asked myself: who are those people? Seriously, my biggest mistake I made while in a law school was a failure to get more contacts with my classmates. I know faces, but have hard time to place names to those faces. Yeah, I feel bad. Today I spent 6 hours working on my clinic work, even though I planned to spend only 2-3 hours. Sometimes clinic work sucks you into working mood. Finally, I did some cleaning and Santa Claus is gone to a shelf in my closet. I know, it is April, but honestly, I did not have time for a house cleaning.