As hockey fans know, certain acts by coaches and players can send an unoffending player off the ice, to serve two minutes in the penalty box for the sins of others.

Leslie A. Byrne, Docket No. 9242-10, filed 6/7/13, was sent off for keeps due to failure to prosecute, but it was her attorney who delayed the game and caused Leslie to be tossed. Her attorney ran to Second Circuit and threw himself on the mercy of that esteemed tribunal.

The Second Circuiteers reversed and remanded, reinstating Leslie and sending her attorney (whom I won’t name here, although Judge Kroupa is not so reticent as I) to face the music. And IRS gives Leslie, who claims to be an innocent spouse, a bonus for her trouble.

Judge Kroupa: “The Court held a telephone conference with the parties. Respondent indicated that he would reevaluate petitioner’s innocent spouse claim in accordance with the new standards promulgated in Notice 2012-8, 2012-4 I.R.B. 309. The parties agreed to remand the innocent spouse claim to the Cincinnati Centralized Innocent Spouse Operation (CCISO).

“The Court also discussed sanctions against petitioner’s counsel. We find it appropriate to sanction petitioner’s counsel for failing to obey the Pretrial Order. See Rule 104(c)(4). Petitioner’s counsel acknowledged his conduct unnecessarily delayed this matter.” Order, at p. 1.

Notwithstanding the numerous protestations by Tax Court that Notice 2012-8 is under review and won’t be followed there until final (cf. Sriram v. Commissioner, T.C. Memo. 2012-91, slip op. at 9 n.7), IRS said that they would apply the new procedures even though not final. See my blogpost “Innocence is Bliss”, 1/6/12. And Judge Kroupa lets it go, for now; but if Leslie loses at the Cincinnati injury clinic and comes back to Tax Court, Sriram may rise to bite her. See my blogpost “Diehl or No Diehl”, 6/21/12.

Meanwhile, back at the whipping post, Judge Kroupa hits Leslie’s dilatory attorney with a $500 sanction. And let us all remember Voltaire’s immortal words anent poor Admiral Byng, R.N., in a not totally dissimilar situation: “Dans ce pays-ci, il est bon de tuer de temps en temps un amiral pour encourager les autres .”

I need not, of course, translate.