The Return of “Lack O’ Nooky”

I was a college student in San Diego back in the early 1960’s. Our College Football Team, the Cal Western Westerners, played the University Of Hawaii in their Homecoming Game in November of 1963.

We won that game 16-13. The game was played on Tuesday the 26th after the terrible events of Friday, November 22 in Dallas Texas. That was a different story. This story is about the “Rare Hawaiian Disease” then known as “a Lack O’ Nookey.”

Lack O’ Nookey was when a young man or woman was not getting any.

They suffered a Lack. Yes, it was rare in Hawaii but it was bad when it happened. Now we have a 21st Century worst version known as “Lack O’ Due Process” – LODP pronounced “LOPE.”

Due Process is how an American Taxpayer survives an IRS Audit. IRS Audits which feature IDRs- Infected Diseased Rats can be handled, even won when Due Process is present. Take away Due Process and the IRS LOPEs away with your peace of mind and your money.

The Spokane Audit Department (SAD) is proficient at using LOPE. It starts with a series of “We will audit you” letters. SAD mails them in a string with the “2nd Notice” letter often being the first one received by SAD Audit Victims.

When you get the “2nd Notice” you are already behind on the SAD Schedule which is designed to advance the LOPE process of snatching away your Due Process.

Once SAD has your attention they drop Infected Diseased Rats (IDRs) on you. When those Dirty Rats start running around your house you have big problems.

Those problems last a long time if you fight back. If you quickly give in and pay their billings they will leave you alone until their next audit. When you resist it will be a long stressful struggle. You will lose sleep over the audit and it will never be out of your mind.

The fight can still be won with a GOOD PLAN and TIMELY WORK, but it will always be on their schedule. The scheduling is the first stressful element of the LODP System.

                             LODP SYSTEM OUTLINE

1. High Pressure Scheduling.

2. Infected Diseased Rats (IDRs).

3. Team Auditing and Team Appeals.

We have explained #1 and #2, in prior Blogs. Now for #3:

SAD has developed the process of using two auditors in their Field Audits under Joan Page, Group Manager. IRS Field Auditors are the smartest and toughest of the IRS Team of Civil Auditors.

So when an audit features two auditors at once you are outnumbered and outgunned unless you also use two or more defenders that are smart and tough. That expense adds to the stress and the stakes at risk in this unfair process.

When you do respond strongly they take away your chances to answer their charges by using Joan Page’s “One/Half Audit Technique” which audits income and then cuts off any proof of deductions.

 When deductions can’t be proved they can’t be claimed and the only option is to go to Appeals. That used to be Okay, because in Olden Times a CPA or a Tax Attorney could win 50% of the Appeals.

Now we have “Team Auditing” followed by “Team Appeals.” There used to be a clear division between Auditing and Appeals.

Now they work together, at least this is true in Washington State. In olden days if a Tax Representative or a client taxpayer went to Appeals on an un-agreed tax audit that was the end of the auditors influence and/or work on the case.

The Appeals Officers were independent of the Audit Section which was good because Appeals Officers job was to Settle Cases and thus avoid sending cases to Tax Court. Auditors used to call Appeals Officers “Give Away Artists.”

That was a good system that allowed a middle ground between the IRS Auditors and Audit Victims. The majority of Appeals Cases were settled and both taxpayers and the IRS saved time, stress and money.

“Team Appeals/Auditing” was done on a case that I was the CPA representing two High School Teachers who were audited by SAD.

The audit had “a Lack O’ Quality” so we appealed it. It went to the Seattle Appeals Division (SAD-2).

It was assigned to Joyce E Williamson (JW), Appeals Officer in SAD-2. Williamson did “Team Auditing/Team Appeals” where Appeals Officers follow on with “Super Auditing” and “Scheduling Control.” Read the letter from Williamson included with this. 

Note that JW has requirements even stricter than those required by law to file tax returns just for her to SCHEDULE THE APPEAL! The scheduling pressure is a type of “IDR” to produce evidence before you can even qualify for an Appeal.

All of this was new in 2018 and it continues today. American taxpayers must deal with “Team Auditing/Team Appeals” scheduled by Infected Diseased Rats from SAD and SAD-2. Now the LODP is complete.


Anson Avery, CPA

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