In Uncategorized on 01/23/2014 at 16:29

We’ve all heard the oft-quoted statement ascribed to the great mathematician: “Insanity is doing the same thing over and over again and expecting different results.”

Proofs of this are commonplace, and STJ Daniel A. (“Yuda”) Guy has a designated hitter to reinforce the point. This is the story of Andrew Leyva, Docket No. 3223-13, filed 1/23/14.

Andy is a frivolity merchant who has made the trip to Tax Court before now, getting a $5k Section 6673 zing back in December, 2010. It seems he’s a disciple of Scott F. Wnuck, as to whom see my blogpost “One’ll Get You Five”, 5/31/11.

For a look at Andy’s previous joust with Tax Court, see Judge Marvel’s off-the-bencher in Docket No. 25427-09, filed 12/10/10. And Ninth Circuit affirmed on a “not for nuthin’” basis.

But not a bit abashed, Andy’s at it again. It’s another all-zeros 1040 with an “I’m not taxable” argument that bites the dust just like his last venture.

STJ Yuda: “Petitioner failed to allege any facts in his petition or reply to respondent’s [IRS’] motion contradicting the essential allegations in respondent’s motion or identifying a genuine dispute as to a material fact. Petitioner simply makes vague arguments that he is not required to pay income taxes on his wages and other earnings, and is not liable for an accuracy-related penalty. Simply put, petitioner’s arguments are frivolous and groundless. Under the circumstances, we see no need to catalog petitioner’s arguments and painstakingly address them. As the Court of Appeals for the Fifth Circuit has remarked: ‘We perceive no need to refute these arguments with somber reasoning and copious citation of precedent; to do so might suggest that these arguments have some colorable merit.’ Crain v. Commissioner, 737 F.2d 1417 (5th Cir. 1984).” Order, at p. 2.

STJ Yuda also notes Andy’s past performance, which earned him the $5K zing from Judge Marvel and affirmance thereof by Ninth Circuit: “We note that petitioner is no stranger to the Court. Notwithstanding the imposition of a penalty under section 6673 at docket No. 25427-09, petitioner has persisted in making frivolous arguments to this Court in this case. We can only conclude that petitioner instituted these proceedings primarily for the purpose of delay. Under the circumstances, we conclude that a section 6673 penalty of $15,000 is well warranted here.” Order, at p. 3. (Footnote omitted; it’s a brief account of Andy’s previous frivolity).

So if one’ll get you five, five will get you fifteen.

Wanna bet that Andy petitions from the NFTL or Notice of Levy?


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