In Uncategorized on 07/08/2015 at 17:52

No opinions from the Glasshouse at 400 Second Street, NW, today, but there’s a designated hitter from The Great Dissenter, a/k/a The Judge Who Writes Like a Human Being, s/a/k/a The Imperturbable, Indefatigable, Illustrious, Irrefragable and Incomparable Foe of the Partitive Genitive, and Old China Hand, Judge Mark V. Holmes.

And this one comes from the same protester whose exhumation of the U. S. Court for China set up my final sobriquet for Judge Holmes.

The continuing saga of Robert A. Morgan, Docket No. 21778-14, filed 7/8/15, gives me my text for today.

Judge Holmes gave Robert A the Section 91(f) deemed-stipulated treatment and the Section 6673 yellow card. See my blogpost “Good Luck, and Sorry ‘Bout That,” 4/24/15.

Was Robert A downhearted? No!

“He nevertheless appeared at calendar call, and moved to dismiss his own case for lack of jurisdiction. His reason, as best we could tell, was that he didn’t recognize the jurisdiction of the United States over him. He did not explain why he brought a case in a court that he alleged had no jurisdiction.” Order, at p. 1.

Well, Judge Holmes, do you expect logic?

Whatever Robert A’s rationale, there was a SNOD and a timely petition, and Section 7459(d) says once that happens, a dismissal means entry of decision in favor of IRS.

When thus advised, Robert A asked for dismissal so he could appeal to Eighth Circuit.

Taking a leaf from Judge David Gustafson’s obliging jurisprudence, Judge Holmes hands Robert A a decision.

Of course, if Robert A is consistent, Eighth Circuit doesn’t have jurisdiction either.

I have a feeling Robert A is entered in the latest running of the Section 6673 Derby. I make him 8-to-5.

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