Attorney-at-Law

TEN’LL GET YA TWENTY

In Uncategorized on 02/26/2015 at 16:53

A busy day at 400 Second Street, NW, notwithstanding a two-hour late start and teletubbying, yields a sequel to my blogpost “Two Old Rounders”, 7/31/14.

It’s Alvin Sheldon Kanofsky, 2015 T. C. Memo. 34, filed 2/26/15.

I ended my blogpost above-cited with a question, and Judge Lauber answers as I thought he would.

“Will Al get twenty? Stay tuned.”

Well, Al does.

“Petitioner is no stranger to this Court. He has been warned in prior proceedings that his conduct would subject him to penalty if he continued to repeat the same litany about fraud, corruption, and whistleblowing that he recites in this case and has recited almost verbatim previously. During the trial of his 2006 and 2007 tax liabilities, the collection of which is at issue here, the Court explicitly warned petitioner that his assertion of frivolous positions risked the imposition of a significant penalty. The Court of Appeals for the Third Circuit has previously warned petitioner that his ‘arguments based on obstruction of justice, corruption and fraud committed by public figures in Pennsylvania and New Jersey,’ as well as his alleged ‘extensive whisteblower activity,’ are ‘not relevant * * * and do not advance his cause.’ Kanofsky v. Commissioner, 424 Fed. Appx. 189, 191-192 (3d Cir. 2011) (per curiam), aff’g T.C. Memo. 2010-46. 2015 T. C. Memo. 34, at p. 8.

On July 31, 2014, Al was slapped with the $10K Section 6673 chop, and warned that further frivolity would cost him. I was prepared to wager that would not deter the redoutable Al from further frivol.

It didn’t, of course.

But Judge Lauber is a man of his word. “We find once again that petitioner’s arguments are frivolous and that he has instituted this case for the sole purpose of delaying the collection of his Federal tax liabilities. True to our word, we will accordingly require that he pay to the United States a penalty under section 6673(a), this time in the amount of $20,000.” 2015 T. C. Memo. 34, at pp.9-10.

Will Al go for the top banana? The suspense is killing me.

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