That’s STJ Robert N. Armen. And even confronted with frivolity merchant Guy Decker, Docket No. 30559-12, filed 6/6/13, STJ Armen cuts Guy some slack.

It’s the typical failure-to-report-wages, with protester overlay and the obligatory quote from Crain v. Commissioner, 737 F.2d 1417 (5th Cir. 1984). Apparently Guy sent in a 1040 with zeros, so IRS hits Guy for tax, interest and failure-to-pay addition.

IRS gets summary judgment, as Guy disputes no facts. But only for tax and interest.

STJ Armen: “Although petitioner did not raise the issue in either his petition or his Objection to respondent’s motion to dismiss, the record indicates that respondent erroneously determined the addition to tax under section 6651(a)(2) based on petitioner’s ‘total corrected tax liability’ of $18,451, less allowable payments of $405. (Emphasis added.) However, the addition to tax under section 6651(a)(2) is based on a taxpayer’s failure to pay the amount shown as tax by the taxpayer on the taxpayer’s return. Form 4549, which is an integral part of the September 26, 2012 notice of deficiency, indicates that the ‘total tax shown on return’ was zero. Thus, as a matter of law it cannot be said that petitioner failed to pay the amount shown as tax by him on his return.” Order, p. 2.

After all, Guy said zero and paid zero.

STJ Armen has a heart.