T.C. M em o . 2 0 1 7 -2 1 2

UNITED STATES TAX COURT

J ACK HOWARD TAYLOR, Pet it io n er v . COM MISSIONER OF INTERNAL REVENUE, R es p o n den t *

Do ck etNo . 1 7 3 49 -1 5
. Fi l edOct o b er 2 5 , 2 0 1 7
.

P m o v edt o v acat e o r rev i s e t he Co u rt ’ s d eci s i o n i n Tay l o r v . Co m m is s i o n er, T.C. M em o . 2 0 17 -1 3 2. Hel d : P’ s m o ti o n wi l l b e d en i edb ecau s e i twas n o t fi l edt i m el y an db ecau s e P fai l edt o arg u e o r s h o wan y u n u su al ci rcu m s t an ces o r s ub s t an t i al erro r ju st i fy in g th e Co urt ’ s rev i s i t at io n o f i t s d eci s i on .

J ack Ho ward Tay l o r, p ro s e. Co rey R. Cl ap p er an dAm

y Dy ar Seal s , fo r res p on d en t
.

* Th i s o p i n i on s up p lem en t s o u r p rev i o us l y fi l ed M em o ran du m

Op i n i o n Tay l o r v . Co m

m i s s i o n er, T.C. M em o . 2 0 1 7 -1 32
.- 2
-

[* 2 ] SUPPLEM ENTAL M EM ORANDUM OPINION LARO, Ju d g e: Cu rren t l y b efo re t he Co u rt i s p et i ti o n er’ s m ot i o n u n d er Ru l e 1 6 2 1 t o v acat e o r rev i s e o u r d eci s i o n i n Tay l o r v . Co m m i s s i o n er (Tay l o r I), T.C. M em o. 2 0 1 7 -1 3 2
. InTay lo r I, we h el dth atd i s tri b u ti o n s t o p et i t i o n er b y th e Lo cal Go v ern m en t al Em

p l o y ees ’ Ret i rem en tSy st em o f No rt h Caro l i n a (LGERS) an dth e No rt h Caro l i n a Fi rem en an dRes cu e Sq u adW o rk ers ’ Pen s i o n Fu n d(FRSW PF)
were n o t ex cl u d ab l e fro m g ro s s i n co m e as am o u n t s recei v edu n d er wo rkm en ’ s
co m p en s at i o n act s fo r i n

juri es o r s i ckn es s b ecau s e t h ey are ret irem en t p en s i o n s d et erm i n edb y

referen ce t o p et i t i o n er’ s ag e o r l en g th o f s erv ice o r h i s p ri o r
co n tri b u t i o n s. W e wi l l d en y p et i t i o n er’ s m o t i o n fo r th e reas o n s s t at edb el o w. Back gro u n d Fo r co nv en i en ce, we i n co rp orat e t h e b ack g ro u n d fact s reci tedi n Tay l o r I
an d s up p l em en tthem

as n eces saryfo r t h i s o p i n io n . I. Pet i t i o ner’ s Serv i ce as a Fi rem an an d Sub s equ en tRet i rem en t Pet i t i o ner was b o rn i n Au g u s t1 9 4 4 . He was h iredb y th e Ci ty o f As h ev i l l e Fi re Dep art m en to n Oct o b er 1 8 , 1 9 6 6 . Hi s l as td ay o f wo rkwas M arch 1 0 , 1 9 9 1 ,

1 Un l es s o th erwi s e i nd i cat ed , s ect io n referen ces are t o t h e In t ern al Rev en u e Co d e i n effect atal l rel ev an t t i m es . Ru l e referen ces are t o the Tax Co u rtRu l es o f Pract i ce an d Pro cedu re.- 3
-

[* 3 ] an d h e ret i redo n d i s ab i l i ty effect i v e J u n e 1 , 1 9 9 1 , i n h i s 2 4 th y ear o f s erv i ce wi th th e d ep art m en t
. LGERS b eg an p ay i n g p et i t i o n er a d i s ab il i ty ret i rem en t al l o wan ce o n J u n e 1 , 1 9 9 1 , wh i ch was co m

p u t ed wi th referen ce t o h i s ag e, l en gt h o f s erv i ce, an d
av erag e fi n al co m

p en s at io n b efo re h i s d i s ab i l i ty ret i rem en t . At an u n sp eci fi ed l at er d at e p et i ti o ner al s o b eg an recei v i ng a p en si o n fro m FRSW PF. Pet i t i on er tu rn ed6 0 i n Au g u s t2 0 0 4 , wh ereu po n LGERS s en th i m a l et ter n o t ify i n g h i m

th at h e was b ei n g tran s ferred fro m d i s ab i l i ty

ret i rem en tt o reg u l ar s erv ice ret irem en t effect i v e Sep t em

ber 1 , 2 0 0 4
. II. Pet i t i o ner’ s 2 0 1 2 Ret i rem en tBen efi t s an dTax Retu rn Fo r 2 0 1 2 p et it i o n er was p ai d$ 3 5 ,1 5 3 i n ret i rem en tb en efi t s b y LGERS an d $ 2 ,0 4 0 i n ret i rem en tb en efi ts b y FRSW PF. He was i s s ueda Fo rm 1 0 9 9 -R, Di s tri b u t i o n s Fro m

Pen si o ns , An n u i t ies , Ret i rem en t o r Pro fi t -Sh ari n g Pl an s , IRAs , In s u ran ce Co n tract s , et c., b y LGERS i n d i cat i ng th ath e h adrecei v ed$ 3 4,8 2 9 i n t ax ab l e ret i rem en tb en efi t s du ri n g th e 2 0 1 2 t ax y ear. Pet i t i o n er was al s o i ss u eda Fo rm 1 0 9 9 -R b y

FRSW PF s h o wi n g th ath e h ad recei v ed $ 2,0 0 0 i n t ax ab l e ret i rem en tb en efi t s duri ng th e 2 0 1 2 t ax y ear. Bo x 7 o f each Fo rm 1 0 99 -R was
m ark edwi th th e d i st ri b u t io n co d e “ 7 ” i n d icat i n g a n o rm al d i s tri b u t i o n .- 4
-

[* 4 ] Pet i t i o ner t i m el y

fi l eda Fo rm

1 0 4 0 , U.S. In d i v i du al In co m e Tax Retu rn , fo r th e 2 0 12 t ax y ear. On h i s retu rn p et i t i o n er rep o rt ed$ 2 ,3 24 o f t ax ab l e ret i rem en t i n co m e fo r t h aty ear. Fu rt h er, p et it i on er d i d n o trep o rtan y d i v i den d i n co m e o n th e retu rn , n o tw i ths t an di n g th e i ss uan ce t o h i m o f a Fo rm 1 0 9 9 -DIV, Di v i d en d s an d Di s tri b u t i o n s , b y N at i o n al Fi nan ci al Serv i ces , LLC, s h o wi n g o rd in ary d iv i d en d i n co m e o f $ 89 2 an dcap i t al g ai n d i s tri b u t i on s o f $ 2 2 6. Pet i t i o ner h adco n ced ed
res p o n d en t’ s ad

ju s t m en t s rel at edt o th es e i tem s o f d i v i d en di n co m e. III. No t i ce o f Defi ci en cy an dPet i ti o n Res p o n d en to n Ap ri l 6 , 2 0 1 5 , i s s u eda n o t i ce o f d efi ci en cy t o p et i t i o n er, d et erm i n i n g a $ 3 ,8 0 6 d efi ci en cy i n p et i t i o n er’ s Fed eral i n co m e t ax fo r t h e 2 0 1 2 t ax ab l e y ear. In th e n ot ice res p o n d en tm ad e t h ree ad ju st m en t s , th e fi rs ttwo o f wh i ch p et i t i on er co nced ed : (1 ) i n creas ed t ax ab l e d i v id en d s fro m zero t o $ 8 9 2 ; (2 ) i n creas ed“ Sch edul e D/ cap i t al g ai n d i v i d en d s ” fro m zero t o $ 2 2 6 ; an d (3 ) i n creas edt ax ab le ret i rem en ti n co m e fro m $ 2,3 2 4 t o $ 3 6 ,8 2 9 . As t o th e t h i rd ad ju s t m en t , res p o n d en ti n d icat edth at p et i t i o n er h adrecei v edt ax ab l e ret i rem en t i n co m e fro m

two p ay o rs . Fo r t h e fi rs t, LGERS, res p o n d en ti d en t i fi ed$ 2 ,3 2 4 as
s h o wno n p et i t i o n er’ s retu rn an di n creas edth atam o u n tb y $ 3 2,5 0 5 t o arri v e atth e $ 3 4 ,8 2 9 o f t ax ab l e i n co m e rep o rt edo n th e Fo rm 1 0 9 9-R g en erat ed b y

LGERS. Fo r t h e s eco n d , FRSW PF, res p o n d en ti d en t i fi edzero as s h o wn o n p et i t i o n er’ s- 5
-

[* 5 ] retu rn an di n creas edthatam o u n tb y $ 2 ,0 0 0 t o refl ectth e t ax ab l e i nco m e rep o rt edo n the FRSW PF Fo rm 1 0 9 9 -R. Th e n o t i ce o f d efi ci en cy

s p eci fi edth atth e l as td at e t o fi l e a p et it i o n wi th th i s Co u rtwas J u l y 6 , 2 0 1 5 . Th e p et i t io n was recei v edb y th e Co u rtan dfi l edi n th e m o rn i n g o f J u l y

7 , 2 01 5 . Itwas s i g n edan dd at edb y p et i t i o n er o n J u l y

5 , 2 0 1 5 , an db o re a p o s tm arki n d icat i n g th at i t was m ai l edb y Fed Ex St an d ard Ov ern i gh ts erv i ce o n J u l y 6 , 2 0 1 5
. Si n ce t h e p et i t i o n was m ai ledt i m el y u s i n g a d es i g n at edp ri vat e d el i v ery s erv i ce, s ee No t i ce 2 0 1 5 -3 8 , 2 0 1 5-2 1 I.R.B. 9 8 4 , i ti s treat ed as fi l edt i m el y , s ee s ec. 7 5 0 2 (a), (f). IV. Op i n i o n an d Deci s i o n i n Tay l o r I Fo r t h e reas o n s ex p l ai n edi n Tay l o r I we h el dth atth e am o un t s p et i ti o n er recei v edfro m

LGERS were fro m

“ a ret i rem en tp en si on * * * d et erm i n edb y referen ce t o th e em

p lo y ee’ s ag e o r l en g th o f s erv i ce, o r t h e em pl o y ee’ s p ri o r
co n tri b u t i o n s” an dth e ex cl u s i o n fro m g ro s s i n co m e fo r wo rkm en ’ s co m p en s at i o n
u n d er s ect i o n 1 0 4 (a)(1 ) d i dn o tap pl y . See s ec. 1 .1 0 4 -1 (b ), In co m e Tax Reg s . As t o p et i ti o n er’ s i n co m e fro m FRSW PF, we fo u n dth atp et i t i o n er h adn o t as sert ed a d i s p u t e reg ard i n g th e FRSW PF p aym en ts ’ t ax ab i l i ty an dth us h ad co n ced edi t
. Ev en were t he FRSW PF i nco m e co n tes t ed , we d et erm i n ed thati twas n oti n th e
n atu re o f wo rkm en ’ s co m p en s at i o n --an d thu s n otex cl u d ab l e fro m g ro s s i n co m e- 6
-

[* 6 ] u n d er s ect i o n 1 0 4 (a)(1 )--b ecau se el i g i b i l it y fo r t h e FRSW PF p en s i o n i s d et erm i n edb y

referen ce t o th e em

p l oy ee’ s ag e an d p ri o r co n tri b u t i o ns . See i d
. Acco rd i ng l y , we h el dth ata d eci s i o n wo u ldb e en t eredfo r res p o n d en t . W e fi led ou r o pi n i o n i n Tay l o r I o n J ul y 5 , 2 0 17 . Onth ats am e d ay , we en t ereda d eci s i o n d et erm in i n g thatthere was a $ 3,8 0 6 d efi ci en cy i n i nco m e t ax du e fro m p et i t i o n er fo r t h e 2 0 1 2 t ax ab l e y ear. V. Pet i t i o ner’ s M o ti o n To Vacat e o r Rev i s e OnAu gu s t8 , 2 0 1 7 , p et i t i o n er fi leda m o t i o n t o v acat e o r rev i se o u r d eci s i o n i n Tay l o r I. Th e m o t i o n was m ai l edfro m As hev i l l e, No rt h Caro l i n a, b y Fed Ex Pri o ri ty Ov ern i g h ts erv i ce o n Au g us t 7 , 2 0 1 7 , as ev i den cedb y th e s hi p pi n g l ab el
o n th e en v el o p e i n wh i ch th e m o t i o n arri v ed atth e Co u rt . Pu rs u an t t o th i s Co u rt ’ s
o rd er, res p on d en t o n Au g us t 2 2 , 2 0 1 7 , fi l ed a res p o n s e t o p et i ti o n er’ s m ot i o n . Di s cu ss i o n I. Ru l e 1 6 2 M o t i o n s Pet i t i o ner fi l edh i s m o t i o n u n d er Ru l e 1 62 , wh i ch p ro v i d es : “ An y m o t i o n t o
v acat e o r rev i s e a d eci s i o n , wi th o r wi th o u ta n ew o r fu rt her t ri al , s h al l b e fi l ed wi th i n 3 0 d ay s aft er t h e d eci s i o n h as b een en t ered , u n les s th e Co u rts h al l
o th erwi s e p erm i t.” Th e ru l e d o es n o ts p eci fy an y s tan d ardb y wh i ch a m o t io n t o
v acat e o r rev i s e a d eci s i o n sh o ul db e ju d g ed . Our cas el aw, h o wev er, h as- 7
-

[* 7 ] d ev el o p edcert ai n h eu ri s t i cs fo r as s es s i ng s u ch m o t i o n s . Thu s , th e d eci s i o n t o g ran ta m o t i o n t o v acat e l ies wi th i n th i s Co u rt ’ s d i s cret i o n . See, e.g ., Kun v . Co m m i s s i o n er, T.C. M em o . 2 0 0 4 -2 7 3 , 2 0 04 W L 2 7 1 2 2 02 , at* 2 (ci t i n g Vau g h n v . Co m m i s s i o n er, 8 7 T.C. 1 64 , 1 6 6 -1 6 7 (1 9 8 6 )), aff’ dwi th o u tp ubl i s h edo p in i o n , 1 5 7 F. Ap p ’ x 9 7 1 (9 th Ci r. 2 0 0 5 ). W e o ft en l o okt o ru l e 6 0 o f t he Fed eral Ru l es
o f Ci v il Pro cedu re as a g u i d ep os tb y wh ich t o res o l v e Ru l e 1 6 2 m o t i o n s . See Ku n
v . Co m m i s s i o n er, 2 0 0 4 W L 2 71 2 2 0 2 , at* 2 (ci t i n g Ci n em a ‘ 8 4 v . Co m m i ss i o n er, 1 2 2 T.C. 2 6 4 , 2 6 7 -2 68 (2 0 0 4); Es tat e o f M i ll er v . Co m m i ss i o n er, T.C. M em o . 1 9 9 4 -2 5 ; an dPi et an za v . Co m m i s si o ner, T.C. M em o . 1 9 90 -5 2 4 , aff’ dwi tho u t p ub l i s h edo p i n i o n, 9 3 5 F.2 d1 2 8 2 (3 dCi r. 1 9 9 1 )). Un d er t h at ru l e, m o t i o ns t o
v acat e g en eral l y are n o tg ran t edwi th o u ta s h o wi ng o f u n u su al ci rcu m s t an ces o r
s ub s t an t i al erro r, s u ch as m i s t ak e, i n ad v ert en ce, s u rp ri s e, ex cu s ab l e n eg lect , n ewl y d i s co v eredev i den ce, frau d , o r o th er reas o n ju s t i fy in g rel i ef. See, e.g ., In t erm o u n t ai n In s . Serv . o f Vai l , LLC v . Co m m i s s i o n er, 1 3 4 T.C. 2 1 1 , 2 1 6 (2 0 1 0),
rev ’ d, 6 5 0 F.3 d 6 9 1 (D.C. Ci r. 2 0 1 1 ), v acat edan drem an d ed , 5 6 6 U.S. 9 7 2 (2 0 1 2 ); M i t ch el l v . Co m

m i s s i o n er, T.C. M em o . 2 01 3 -2 0 4 , at* 8, aff’ d , 7 7 5 F.3 d1 2 4 3 (1 0 th Ci r. 2 0 1 5 ). No n et h el es s , “ [r] eco n s i d erat i o n i s n o t th e ap p ro p ri at e fo ru m fo r reh as h i n g p rev i o u s l y reject edarg u m en t s o r t en d eri n g n ew l eg al th eo ri es t o reach- 8
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[* 8 ] th e en d res ul t d es i redb y th e m o v i n g p art y .” Es t at e o f Qu ickv . Co m m i s s i o n er, 1 1 0 T.C. 4 4 0 , 4 4 1 -4 4 2 (1 9 9 8). II. Th e Part i es ’ Arg u m en ts A. Pet i t i o ner’ s Po s i t io n Pet i t i o ner ad v an ces s ev eral arg u m en t s i n s up p o rto f h i s m o t io n . Fi rs t , h e
s t at es th ath e h ad n ev er d i s pu t edth e p aym en t s fro m FRSW PF an d th atres p o n d en t erred i n b ro ach i ng th ati s s u e. Seco n d , p et i t i o n er as sert s th atth e St at e l aw d efi ni t i o n s o f “ ret i rem en t p en si o n ” an d “ an n u i ty ” req u ire t h em t o b e “ p aym en t s fo r l i fe”, s ee N.C. Gen . St at
. An n . s ec. 1 2 8 -2 1 (3 ), (1 5 ) (W es t l aw 2 0 1 2 ), m ean i ng th at th e p aym en t s h e recei v ed fro m LGERS d i dn o tfal l wi th i n th e cat eg o ry o f a “ ret i rem en tp en s io n ” n o t
ex cl u d edfro m

g ro s s i n co m e b y

s ect i o n 1 0 4 (a)(1 ), s ee s ec. 1 .1 0 4 -1 (b ), In co m e Tax Reg s. Pet i t i on er’ s p os i ti o n i s th atNo rt h Caro l in a l aw d o es n otco n fl i ctwi th th e d efi n i t i o n o f a p en s i o n u n d er Fed eral l aw, s ee s ec. 1
. 4 0 1 -1 (b )(1 )(i ), In co m e Tax Reg s., an dth atth ere i s n o th i n g i n Fed eral l aw t o d i sp u te p et i t i o n er’ s as sert i o n th at a p en si o n n eedb e fo r l i fe. Pet it i o n er ad d s th atu n d er Fed eral l aw th ere are d efi n ed b en efi tp l an s an dd efi n edco n tri b u t i o n p lan s , an dLGERS i s a g o v ern m en t al p l an wi th i n th e m ean i n g o f s ect i on 4 1 4.- 9
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[* 9 ] Th i rd , p et i t i o n er m ai n t ai n s thatres po n den terred i n drawi n g a p aral l el b et ween p et i t i o n er’ s s i tu at i o n an dth ato f t h e t ax p ay er i n Pi cardv . Co m m i s s i o n er, 1 6 5 F.3 d7 4 4 (9 th Ci r. 1 9 9 9), rev ’ g T.C. M em o . 1 9 97 -3 2 0 , wh ere t h e Co u rto f Ap p eal s h el di n th e t ax p ay er’ s fav or o n th e ex cl u d ab i l i ty o f d i s ab i li ty

ret irem en t i n co m e. Fo u rt h , p et i t io n er s ub m i t s thatwh i l e No rt h Caro l i n a l aw al lo w s d i s ab i l i ty b en efi ci ari es t o “ co n vert ” a d i s ab i l i ty ret i rem en tal lo wan ce t o a redu ceds erv i ce ret i rem en tal l o wan ce i f t h ey are en g ag edo r m ay

en g ag e i n a g ai n fu l o ccupat i o n p ay i n g m o re th an a cert ai n am ou n t , N.C. Gen . St at . An n . s ec. 1 2 8-2 7 (e)(1 ), th e
ru l e i n p arag rap h (e)(6 ) o f t h ats ect i o n , wh i ch treat s d i s ab il i ty ret i rem en t b en efi ci ari es as s erv i ce ret i rem en tb en efi ci ari es wh enth ey reach th e earl ies td at e
o n wh i ch they wo u l dh av e qu al i fi edfo r an u n reduced s erv i ce ret i rem en t al l o wan ce, u s es a d i fferen t wo rd : “ co n s i d ered ”. Th u s , p et i t i o n er b el iev es th at b en efi ci ari es o n d i s ab i l i ty m ay n o tco n v ertt o a s erv i ce ret i rem en ti f t hey n ev er retu rn t o dut y

o r earn m o re t han th e d i fferen ce b et ween th ei r redu ced d is ab i l i ty al l o wan ce an dth e am o u n tthey wo u l dh av e recei vedas a s erv i ce al l o wan ce. Pet i t io n er ad d s t hat , u n l i k e t h e d i s ab i l i ty b en efi tp aym en ts recei v edb y th e t ax p ay er i n Tat eo s i an v . Co m m i s s i o n er, T.C. M em o . 2 0 0 8 -1 01 , h is d is ab i l i ty ret i rem en tal l o wan ce was n ev er fo rm al l y tran sferred t o a s erv i ce ret i rem en t- 1 0 -

[* 1 0 ] al l o wan ce an d th e am o u n twas n o taffect edb y h i s reach i n g ag e 6 0 o r an y
o th er s ub s equ en tev en t. B. Res p o nd en t ’ s Arg u m en t Res p o n d en tu rg es th at th e Co u rt s us t ai n i t s d eci s i o n as en t ered . He fi rs t arg u es th atp et i t i o n er’ s m ot i o n was n o t t i m el y . Ru l e 1 6 2 al l ows fo r m o t i o n s t o
rev i s e o r v acat e t o b e fi l edwi th i n 3 0 d ay s o f t h e en try o f a d eci s i o n . Res p o n d en t p o i n t s o u tth atth e d eci s io n i n t h i s cas e was en t eredo n J ul y 5 , 2 0 17 , wh ereas p et i t i o n er’ s m o t io n was fi l ed o n Au g u s t8 , 2 0 1 7 , 3 4 d ay s aft er t h e d eci s i on was
en t ered . Th e t i m el y

m ai l in g ru l e o f s ect i o n 7 5 02 d o es n o tap p l y , res p o n den t
m ai n t ai n s , b ecau s e t h e m ot io n was m ai l edo n Au g u s t7 , 2 0 1 7 , wh ich was th ree d ay s aft er th e d ead li n e fo r fi l i n g i t
. Res p o n d en td i s p u t es thatth e FRSW PF p aym en t s are n o t ati s s u e, b ecau s e wh i le t h e t ax ab l e am o un to f th e t o tal p aym en t s was rep o rt edas $ 2 , 0 0 0 , p et i t i o n er
o n h i s 2 01 2 i n co m e t ax retu rn rep o rt ed$ 2 ,3 2 4 as t ax ab l e ret i rem en ti n co m e. Becau s e o f t h i s d i s crep an cy , res p o n den tm ai n t ai n s thath e ap p ro p ri at el y treat ed b o th s o u rces o f ret i rem en t i n co m e as rel ev an t . Res p o nd en t al s o s t at es th ati ti s n o t cl ear wh y p et i t i o n er b ro u g h t up thatLGERS i s a g o v ern m en t al p l an , b ecau s e p et i t i o n er d o es n o t el ab orat e o n th atarg u m en tfu rt h er. Res p o n d en tad d s th atth es e two arg u m en t s are u n s eas on ab l e b ecau s e p et i ti o n er co u ldh av e arg u edth em earl i er- 1 1 -

[* 1 1 ] i n th e cas e b u td i d n o t . As t o th e rem ai n d er o f p et i t i o n er’ s m o ti o n , res p o n d en t arg u es thati t rel i es o n arg u m en t s p rev i o u sl y m ad e b y p et i t io n er an d
res o l vedb y

th e Co u rti n Tay lo r I. III. Ti m el in es s o f Pet i t i o ner’ s M o t i o n W e ag ree wi th res p o n d en tth atp et i t i o n er’ s m o t i on t o v acat e o r rev i s e i s n o t t i m el y . Ru l e 1 6 2 req u i res th at s u ch m o t io n s b e fi l ed wi th i n 3 0 d ay s aft er t he d eci s i o n i n a cas e h as b een en t ered . Th e d eci s i o n i n th i s cas e was en t eredo n J u l y 5 , 2 01 7 . Pet i t i o n er co u l d fi le a Ru l e 1 6 2 m ot i o n at an y t i m e t h ro u g h Au g u s t4 , 2 0 1 7 , wh i ch d ay

was n o ta Satu rd ay , Su nd ay , o r l eg al h o l i d ay i n th e Di st ri cto f Co l um b i a. See s ec. 7 5 0 3 . Pet it i o n er’ s m ot io n was m ai l ed o n Au g u s t 7 , 2 0 1 7 , an d recei v edb y

th is Co u rto n t h e fo l l o wi n g d ay . Becau s e t h e p o st m arko n th e
en v el o p e i n wh i ch th e m o t i on was m ai l edi s d at edaft er Au g u st4 , 2 0 1 7 , th e ru l e o f
s ect i on 7 5 0 2 (a) t h ata d o cu m en ti s treat edas t im el y fi ledwh en t i m el y

m ai l edd o es
n o tap pl y . See al s o s ec. 3 0 1 .7 5 0 2 -1 (a), Pro ced . & Ad m i n . Reg s. Thu s , the m o t i o n i s l at e, h av i n g b een fi l edl at e o n Au g us t8 , 2 0 1 7, wh i ch i s fo u r d ay s aft er t h e t i m e al l o wed by

Ru le 1 6 2 fo r s uch m o t i o n s t o b e fi l ed
. IV. Di s p o s i t i o n o f Pet i t i o n er’ s M o t i o n Becau s e p et i t i o n er’ s m o ti o n i s n o t t i m el y , an db ecau s e p et i t i o n er d i dn o t
m o ve fo r l eav e t o fi l e h i s Ru l e 1 6 2 m o t io n o u to f t i m e, we wo ul db e ju s t i fi edi n- 1 2 -

[* 1 2 ] d en y i n g i to n th o s e g ro u n d s al o n e. Ho w ev er, were we t o res ol v e t h e m o t i o n
o n i t s m eri t s , p et i t i o ner s ti l l wo u l dn o tp rev ai l , b ecau s e h e h as fai l edt o arg u e an y
u n u s ual ci rcu m s t an ces o r s ub s tan t i al erro r, wh i ch i s th e s t an d ardt o wh i ch we h o l d Ru l e 1 6 2 m o t i on s . See M i tch el l v . Co m m is s io n er, at* 8
. M o s t o f p et i t io n er’ s m o t i o n co n s i s t s o f reh as hedarg u m en t s we h adreject ed i n Tay l o r I. Su ch arg u m en t s are n o tap p ro p ri at e g ro u n d s o n wh i ch reco n si d erat i o n i n a cas e m ay

b e g ran t ed . See Es t at e o f Qu i ckv . Co m m i s s i o n er, 1 1 0 T.C. at4 4 1
- 4 4 2 . Fu rt h er, we h av e al read y d et erm i n edi n Tay l o r I th atp et i t i o n er h adn o t d i s p u t edth e FRSW PF p aym en t s ’ t ax ab i li ty an dth u s h adco n ced edth e i s su e; th e p art i es ap p ear t o ag ree o n thi s p o i n t , an dwe co n s id er t h e i s su e res ol v ed . Fi n al l y , p et i t i o n er’ s arg um en tth atLGERS i s a g o v ern m en t al p l an i s n o trel ev an tan d
wo u l dn o taffect o u r d eci s i o n i n t h i s cas e ev en i f i th adb een rai s edo n b ri ef. At
an y rat e, b ecau s e thi s arg um en twas n o tad v an cedearl i er, i t i s t o o l at e t o rai s e i t
n o w. See, e.g ., Th i es s en v . Co m m i ss i o ner, 1 46 T.C. 1 0 0 , 1 0 6 (2 0 1 6 ) (“ [I] s s u es
an d arg u m en ts n o tad v an cedo n b ri ef are co n s i d eredt o b e ab an d o n ed .”); s ee al s o Ru l e 3 4 (b )(4 ) (p ro v i d i n g th ati s s u es n o t rai s ed i n a p et it i o n are d eem edco n ced ed ). In s u m , p et i t io n er’ s s ol e ju s t i fi cat i o n fo r s eek in g t o h av e t h i s Co u rt ’ s d eci s i o n v acat edi s th ath e b el i ev es th e res ul treach edth erei n t o b e i n co rrect . Th i s i s n o ta s u ffi ci en t reas on t o ju s t i fy o u r rev i s i t i n g th e d eci s i o n . Reco n s id erat i o n i s- 1 3 -

[* 1 3 ] n o tap p ro pri at e fo r reh as h i n g p rev io u s ly reject edl eg al arg u m en t s o r t en d eri n g n ew l eg al th eo ri es . Es t at e o f Qu i ckv . Co m m i s s i o n er, 1 10 T.C. at4 4 1
- 4 4 2 . Thu s , we wi l l d en y

p et it i on er’ s m o t i o n t o v acat e o r rev i s e t h e d eci s io n i n th is
cas e. V. Co n cl u si o n W e h av e co n cl u d edth atp et it i o n er’ s m o t i o n u n der Ru l e 1 6 2 t o v acat e o r
rev i s e th e d eci s i on en t eredi n Tay l o r I i s t o b e d en i edfo r t wo reas on s . Fi rs t , th e
m o ti o n was n o t t i m el y . Seco n d , ev en i f we were t o al l ow t h e m o t i o n t o s t an dan d d eci d e i to n i t s m eri t s , i t fai l s t o m eetthe s t an d ardfo r g ran t in g Ru l e 1 6 2 m o t i o n s . W e h av e co n s id eredal l o f t h e p art i es ’ arg u m en t s , an dt o th e ex t en tn o t d i s cu s s edab o v e, co n cl u d e t h atth o s e arg u m en ts are i rrel ev an t , m o ot , o r wi th o u t
m eri t
. To refl ectthe fo reg o i n g , Anap p ro p ri at e o rd er wi ll b e i s s u ed
.