No, not Franz Kafka (in the singular) nor even Publius Ovidius Naso (in the plural), rather, this is the ongoing saga of George H. Patton and Felomina F. Patton, now appearing in 2015 T. C. Memo. 75, filed 4/16/15.

And as I predicted in my blogpost “Be Bold, Be Bold”, 12/3/14, Judge Lauber finally ran out of patience with George and Fel.

Assiduous readers of my blog will note that George and Fel appeared in three (count ‘em, three) previous of my blogposts, making them well-known characters. See also my blogposts “Falling Behind”, 1/24/14, and “Raising Liability”, 7/1/13.

But George and Fel have metamorphosed from petitioners rightly contesting their liability in a CDP (generally a no-no, but George and Fel had no previous chance), to rounders getting a Section 6673 chop.

The “water flooded my basement and wiped out my records” excuse got them a CDP, a remand and many tries by the SO for a conference, but all George and Fel had was “we wuz flooded”.

That doesn’t get it with Judge Lauber.

“This Court and the IRS clearly informed petitioners that, in order to contest their 2005-2008 tax liabilities at the supplemental hearing, they needed to file amended returns and submit documentation substantiating any revisions to the amounts reported on their original returns. The SO provided petitioners with third-party information reports documenting their income for 2005-2008 and invited them to point out any discrepancies. Petitioners repeatedly ignored these overtures, despite the many opportunities the SO gave them and his (commendably patient) efforts to secure this information from them. Petitioners’ sole argument was that they could not calculate their correct tax liabilities because a ‘water trespass’ by local government beginning in 2001 had destroyed their tax records for 2005-2008. We have already found that this argument is frivolous and has been interposed primarily for delay. We will not address it again.” 2015 T. C. Memo. 75, at pp. 8-9.

Far from the SO abusing his discretion, Judge Lauber finds “quite the opposite was true.” 2015 T. C. Memo. 75, at p. 9.

So George and Fel never properly raised liability.

And since George and Fel kept on with the water music despite the warning in my blogpost “Be Bold, Be Bold” hereinabove cited, they get a $3500 Section 6673 chop.

And, at no extra charge, a position on my rounders list.