When I saw a corrected version of Arthur M. Bialer, T. C. Memo. 2026-110, I was hopeful that the correction would  give new life to a whistleblower who furnished blogfodder not often met with. See my blogpost “Term of Art,” 10/29/26.

Unhappily, the correction embodied in Arthur M. Bialer, Docket No. 5983,19W, filed 11/4/26, only corrects “an error in the middle initial of the name of counsel in the Court’s Memorandum Opinion (T.C. Memo. 2026-110), docket entry 189, filed October 29, 2026.” Order, at p. 1.

Anthony J. Moiseshyn and Mai Moiseshyn, T. C. Memo. 2026-114, filed 11/4/26, tried to get guidance from Anthony’s employer and the administrator of his employer’s Employee Stock Purchase Plan as to how to deal with his trading in his employer’s stock.

Needless to say, both of them disclaimed.

Judge Fung: “Mr. Moiseshyn contends that petitioners are not liable for tax on the gain from the disposition of the [employer] ESPP stock solely because that income was already included in the $272,568 in Box 1 of his Form W–2 from [employer]. He testified that [employer] did not provide him with any information about how to report the sale of the [employer] ESPP shares and that his only guidance was to direct any questions concerning the equities to [administrator], which he described as acting ‘as a fiduciary’ over the shares. He stated that he felt ‘kind of caught in the middle’ between [employer] and [administrator], each company pointing him to the other for the information he sought.” T. C. Memo. 2026-114, at pp. 5-6.

Moral of the story: If you have tax questions, you need your own advisor.

Eric Maurice Pinckney, T. C. Memo.2026-113, filed 11/4/26, has a five (count ’em, five) day chance to cut down his deficiencies and fraud chops. He gets some minor reductions, but the heavy-duty deficiencies remain, as do the fraud chops.

Judge Morrison has a lengthy review of when a civil audit becomes the basis of a criminal case. Pinckney has major problems of proof, probably because IRS seized his records for the criminal trial in USDCDSC, in consequence of which Pinckney pled out to a criminal conspiracy count.

Judge Morrison shows why this opinion issued four (count ’em, four) years after trial. There are years of bank account reconstruction. Pinckney was self-represented. The result was predictable.