But Not Too Bold

George H. Patton & Felomina F. Patton should heed the words of the old English nursery tale of Mr Fox and Lady Mary.

Judge Lauber, the boy from Bronxville who got an MA from Clare College, Cambridge, where he doubtless heard a lot of English tales before gracing the Tax Court bench, has a sterner admonition for George and Fel today, in Docket No. 16365-12L, filed 12/3/14.

Remember the tale of George and Fel, the uncredited withholdings, uncredited payments, and the Great Flood that destroyed their records? No? Then see my blogpost “Raising Liability”, 7/1/13.

And George’s and Fel’s adventures continued, as more particularly bounded and described in my blogpost “Falling Behind”, 1/24/14.

As my fellow-blogger Peter Reilly, CPA, has remarked, I’m nothing if not thorough.

But George and Fel have come to the precipice, and Judge Lauber is about out of patience.

“On May 20, 2013, the Court warned petitioners against presenting frivolous arguments, or those that lack basis in law or fact. On February 20, 2014, the Court determined that certain of petitioners’ arguments were in fact frivolous.” Order, at p. 1.

Judge Lauber warned George and Fel again in May, showing them the Section 6673 frivolity yellow card.

Now IRS wants summary J. George and Fel must reply. I suggest they read the title of this blogpost before doing so.

Judge Lauber: “Petitioners are again advised that persistence with groundless and frivolous positions will result in the imposition of a penalty in an amount that will be no less than $15,000 and may be as high as $25,000.” Order, at p. 2.