My long-suffering readers may remember my essays on the shrink-wrapped guru; see my blogposts “Real Estate Professional Revisited”, 3/24/11, “Basis for Dummies”, 11/24/11, and “The Shrink-Wrapped Guru”, 9/4/12.

Well, here’s the sad story of a guru who failed, incidentally giving the disciple a Section 6673 hit, John B. Rice, Docket No. 21676-12L, an Order in place of any T.C. or T. C. Memo., as none were issued today, and the one Sum. Op. was another alimony case with nothing new in it.

John’s story is quickly told, and STJ Armen, The Judge With a Heart, tells it.

Back on June 12, STJ Armen hit John with summary judgment in favor of IRS and a Section 6673 frivolity delay-of the-game penalty, after reviewing what John put in, and failed to put in, to oppose IRS’ motion for summary judgment.

John being nowise deterred, “…the Court received from petitioner a document entitled “Rebutal [sic] And Motion For Respondent’s Motion For Summary Judgement [sic] And To Impose A Penalty Under I.R.S. Sec. 6673 Not To Be Granted And That All Issures [sic] By Respondent Be Rejected By The Court, And That A Summary Adjudication Be Ruled In Favor Of The Petitioner”, which document has been filed (as of the date of its receipt) as petitioner’s Motion To Vacate Order And Decision Entered June 12, 2013.” Order, at p. 1.

John claims he’s sick, cognitively impaired and lacks good recall capabilities. Aside from having raised these before in a 2010 proceeding where Judge Wherry blew them off, John produces no medical evidence of the foregoing. And he is a perennial litigant in Tax Court, who has raised the usual spurious arguments before now, and lost, and been warned about Section 6673.

Now for the basis of the title of this little essay. “Also in his motion to vacate, petitioner invokes ‘my mentor’, Robert Clarkson. However, in matters touching on Federal taxation, Mr. Clarkson may not be a worthy mentor. See http://e.wikipedia.or/wiki/Robert _Clarkson”. Order, at p. 2.

Old Clarkie was a staunch tax protester, disbarred in South Carolina, jailed more than once and enjoined several times from promoting phony tax evasion schemes, before he died in 2010.

John, better trust the shrink-wrapped guru.