In Uncategorized on 11/16/2018 at 19:01

There are moments. When you talk yourself off the winning horse, and your spouse tipped the winner; when the remark that would have been brilliant at the dinner party comes to mind as you open your front door; and today, when the winged messenger of the Olympians brings the perfect title for a blogpost after you’ve posted.

Today’s title was “Hold ‘Em.”

Hold ‘em was an attorney who, he claimed, had never been cautioned or sanctioned in 36 (count ‘em, thirty-six) years of practice. But Judge Mary Ann (“She Who Eschews Cognomens”) Cohen yellow-carded him today for littering the Mobile, AL trial calendar with 42 (count ‘em, 42) cases over the last twelvemonth, all of which he moved to withdraw.

They were all petitions from CDPs, so dismissal on the eve of trial penalized no one but IRS, who Section 6330(e) estopped from collection activities, and the hard-laboring clerks and flailing datestampers at 400 Second Street, NW, who had more electrons to corral.

Remember, Wagner v. Com’r, 118 T. C. 330 (2002), said that withdrawing a petition from a CDP, unlike one from a SNOD, incurs no penalty.

So Hold ‘em did this 42 times, stymieing IRS for months.

I really should have taken a hint from George Bernard Shaw’s 1898 retelling of Der Ring des Nibelungen.

Hold ‘em is indeed The Perfect Wagnerite.



In Uncategorized on 11/16/2018 at 14:25

No, not the World Series of Poker; there are no rivers here, but a great number of flops. This is the story of an attorney in Shreveport, LA, the author of the flops, whom I’ll hereinafter call “Hold ‘em.”

There are a couple orders today (hi, Judge Holmes) involving Hold ‘em who states proudly “in 36 years of practice he has never been sanctioned, warned or admonished.”

Well, his streak is broken today, and The Judge Who Eschews Cognomens, Judge Mary Ann Cohen, is the Judge to do it.

The case is D & K Care Service, Inc., Docket No. 20661-17L, filed 11/16/18.

Petition filed, trial set for Mobile, AL, and petitioner moves to dismiss. Of course Wagner makes this a free kick, no sanction, no decision for IRS.


“Filing the petition resulted in a suspension of collection activities under Internal Revenue Code section 6330(e). The Court observed a pattern in nine cases on the February 13, 2019, calendar, 25 cases on the January 31, 2018, calendar, and eight cases on the April 26, 2017, calendar in Mobile, all filed by the same counsel. Thus the Court ordered petitioner to supplement their motion [to dismiss] and respondent to report with respect to the perceived pattern, raising the consideration of section 6673 and a penalty for cases instituted primarily for delay.” Order, at p. 1.

The problem with a great gimmick is overuse. Dodgefloggers with real great shucks-and-jives advertise their wares and IRS steps in. Cute moves and cutesy names are all very well, until they disclose themselves. I’ve blogged the foregoing in extenso. So let it be with Hold ‘em.

“Respondent’s response to the Court’s order was filed on November 7, 2018, and confirmed the pattern observed by the Court. Petitioner’s response was filed November 9, 2018. Petitioner’s counsel argues that his conduct is not as bad as other situations where penalties have been imposed and that the motion to dismiss avoided further activity in this case.” Order, at p. 1.

Yes, but.

“His arguments do not overcome the inference that this case was instituted primarily for delay. Counsel argues that in 36 years of practice he has never been sanctioned, warned or admonished. He has now been warned and admonished that if this perceived pattern continues, he and/or his client may face sanctions.” Order, at p. 1.

To repeat another old Texas traditionalism, “pigs git fed, hogs git et.”


In Uncategorized on 11/16/2018 at 14:06

Fans of this my blog must have been standing a-tiptoe, waiting for that Obliging Jurist, Judge David Gustafson, to locate the missing TMPs of long ago in Capitol BC Restaurants, LLC, Banyan Equity Investors, Inc., Banyan Equity Investors II, Inc.,  Banyan Mezzanine Fund, LP, Banyan Mezzanine Fund II, LP, et al, Docket 9281-17, filed 11/16/18.

Apparently Judge Gustafson sicced IRS’ top bloodhounds on the two missing mutterers, so the Clerk is posting off to them the order referred to in my blogpost “Un Regno di Giorno?” 10/5/18.

You can run but you can’t hide when Judge Gustafson is on the case.