No. 22-6797

Dominick Galluzzo v. Internal Revenue Service

Lower Court: Third Circuit
Docketed: 2023-02-16
Status: Denied
Type: IFP
Response WaivedRelisted (2)IFP
Tags: attorney-misconduct bankruptcy bankruptcy-procedure irs iRS-assessment judicial-misconduct proof-of-claim tax-court tax-dispute venue venue-selection
Key Terms:
SocialSecurity Securities
Latest Conference: 2023-06-15 (distributed 2 times)
Question Presented (AI Summary)

Was the petitioner mis-represented at bankruptcy by their attorney not asking for attachments to PROOF OF CLAIM according to rule 3001 and B10 (exhibits H & I)?

Question Presented (OCR Extract)

QUESTION(S) PRESENTED Was | mis represented at bankruptcy by my attorney not asking for attachments to PROOF OF CLIAM accoding to rule 3001 and B10 (exhibits H & I) At 2008 bankruptcy confirmation was the IRS confirmed or as stated at confirmation hearing " there are on going negotiations and when the actual amount is determined then payment method will be determined". Why did the IRS choose thier venue in Tax Court in may 2013 and lose then appeal to 3rd Circuit in April 2014 which agreed with tax courts decision on June 16, 2014 While my attorney went agaist my wishes by not figthing the re-opening of my bankrupcy, why was the case even heard. The law states once you choose your venue that's it. Judge Miesel stated this at the hearing on May 31, 2017. It took 2 years for her decision a 50 page decision, was all the evidence reviewed? On page 7 of her opinion Judge Miesel stated on February 25, 2008 was the stipulation hearing when it was actualy held on March 15 2008. On page 9 Judge Miesel states on March 28, 2008 just one month after the entry of stipulation Judge Steckroth held a confirmation hearing. This did not occur. It is because of these errors and many others in her 50 page opinion that | question Judge Miesel's opinion. Judge Salas affirmed Judge Miesel's opinion because of these errors. In the light of these errors the opinion's of Judge Miesel and Judge Salas must come into question. In 2005 | hired a forensic accountant that was 1 year before bankruptcy. Mr. Bob Lax dealt with Mr. McDaniels the same Mr. McDaniels that signed the proof of claim in 2006. Mr. McDaniels strung Mr. Lax around for 3 1/2 years then sent him a letter that there are no documents on the audit to be found. Mr. Lax then informed me to hire an tax attorney because the law reads if they can not produce the documents then the tax has to be abated. Why was this law not followed. : If the IRS's claim was confirmed in 2008 why did they not act on it, why keep ignoring us to negotiate and keep fighting us in the courts According to the bankruptcy code, taxes for 1999, 2000, 2001 would be dischargeable if not assessed within 180 days of bankruptcy filing. The proof of claim reads Novemer 7, 2005 which over 7 months The audit took place in 2002 they came 3 times because thier supervisor said they did not dig deep enough, the supervisor himself was the 3rd auditor. All togeather they sat in my accountants office for 8 weeks. My question is if this was such a high priority why can't they produce any documentation at all. Why in Dember 2015 was I sent a credit of $714,000.00 I did not even make that much for the 3 years they claim | owe them for. When my attorney found out about Judge Salas home invasion why did he not ask for my case to be moved to another Judge as | requested. Why does the IRS keep asserting that ! did not pay taxes for said years. | am sending my tax returns for 1999, 2000 & 2001 profing | sent the returns in and paid my taxes.

Docket Entries

2023-06-20
Rehearing DENIED.
2023-05-30
DISTRIBUTED for Conference of 6/15/2023.
2023-05-02
Petition for Rehearing filed.
2023-04-17
Petition DENIED.
2023-03-23
DISTRIBUTED for Conference of 4/14/2023.
2023-03-15
Waiver of right of respondent Internal Revenue Service to respond filed.
2023-02-13
Petition for a writ of certiorari and motion for leave to proceed in forma pauperis filed. (Response due March 20, 2023)

Attorneys

Dominick Galluzzo
Dominick Galluzzo — Petitioner
Dominick Galluzzo — Petitioner
Internal Revenue Service
Elizabeth B. PrelogarSolicitor General, Respondent
Elizabeth B. PrelogarSolicitor General, Respondent