I’d thought the Boss Hoss herds first stampeded by The Jersey Boys a round dozen years ago (see my blogpost “Penalty Kick,” 7/17/14) had finally quietened down to routine summary J motions for garden-variety Section 6662 chops in Dixieland Boondockeries.

But it seems the Boss Hoss stampede is ongoing. See STJ Diana L. (“Sidewalks of New York”) Leyden taking IRS to task in Alexander Shen & Allison Shen, Docket No. 3974-25, filed 2/18/25. 

IRS is asserting a Section 6662(a) accuracy chop in this deficiency case. But the Boss Hoss has apparently bolted before IRS saddled up.

“If respondent wishes to continue to assert the accuracy-related penalty under section 6662(a) in this case, he shall file a status report and attach thereto a Case History Transcript, a Note Transcript, if applicable, and any other relevant documents to demonstrate compliance with section 6751(b)(1). Alternatively, if respondent concludes that he did not comply with the requirement under section 6751(b)(1) with respect to the accuracy-related penalty under section 6662(a), he should consider conceding that penalty and notify the Court by filing a status report.” Order, at p. 2.

And just in case IRS’ counsel has forgotten how to round up a Boss Hoss and document the hoofprint of same, STJ Di has a checklist.

“To show compliance with this provision, respondent must show (1) the identity of the individual who made the ‘initial determination,’ (2) an approval of the penalty ‘in writing,’ (3) the identity of the person giving approval and his or her status as the ‘immediate supervisor,’ and (4) evidence that the supervisory approval was obtained no later than the issuance to petitioners of the initial formal communication of proposed adjustments that includes penalties and provides the taxpayer the right to protest those proposed adjustments, such as a 30-day letter or Letter 525.” Order, at p.1. (Citations omitted).

No ride into the sunset for the Boss Hoss.

I’ve often criticized the vagaries of DAWSON’s creek, from. the months-long shutdown that preceded its opening to its teething pains and later glitches. But Sergio Martinez and Arely Tolentino, et al., Docket No. 18467-24, filed 2/17/26, though stymied by DAWSON, reveal the lacking human element.

Ch J Patrick J. (“Scholar pat”) Urda tells the story. Note the dates.

“On August 28, 2024, petitioners filed in paper form an imperfect Petition to commence the case at Docket No. 13995-24. By Order issued August 28, 2024, the Court directed petitioners to file a proper amended petition. After having received no response from petitioners, on November 19, 2024, the Court entered at Docket No. 13995-24 an Order of Dismissal for Lack of Jurisdiction and that case was closed. The Order of Dismissal stated that, if petitioners filed an amended petition within 30 days, the Court would consider vacating the dismissal and reinstating the case.

“On November 25, 2024, without having eAccess to their above-referenced case, it appears petitioner Sergio Martinez attempted to electronically file the amended petition. That action resulted in a separate Petition being filed to commence the case at Docket No. 18467-24.” Order, at p. 1.

Taishoff says notwithstanding Sergio’s electronic miscue, a docket search shows the amended petition filed 11/25/24 as stated.

IRS moves to toss that stealth amended petition 1/7/26. 

The same docket search shows that a year went by with a SPTO, a change of address for one of IRS’ counsel, an EoA (no counsel stated for Sergio; must be IRS counsel), and a Notice of Trial for venue Sergio requested.

IRS apparently assigned three (count ’em, three) attorneys to this case.

No crosschecking. No followup.

Ch J Scholar Pat has to straighten this out.

No comment.

Sources inform me that “Presidents’ Day” is a popular misnomer for the Federal holiday created by statute in 1879. The statute designated the day as set forth hereinabove at the head hereof (as my already-on-the beach-in-an-undisclosed-location colleagues would say, between sips of their piña coladas).

So, whether as purist you call Monday, 2/16/26 Washington’s Birthday, or as a populist name it Presidents’ Day, Tax Court is closed.

I am silent.