In Uncategorized on 03/04/2016 at 18:41

The path of frivolity leads to the chopping block, and surrendering your Tax Court admission certificate on the way doesn’t help.

That’s the lesson for an attorney I’ll call Donny. I’ll spare you a catalog of his lengthy delictions, including, without in any way limiting the generality of the foregoing, an $8K chop from USCADC for filing frivolous appeal. Judge Haines has ‘em all.

Donny earns a $12K for his lengthy and utterly frivolous representation of those well-known rounders Steven T. Waltner & Sarah V. Waltner, Docket No. 12722-13L, filed 3/4/16. Steve has featured in my blogpost “Cracking Up,” 2/27/14, and Donny in “The Crack-Up — Step By Step,” 8/7/15.

Donny claims turning in his Tax Court certificate means Tax Court can’t sanction him now. But he was admitted when he frivoled, and he frivoled in Tax Court, not somewhere else.

Judge Haines isn’t sure whether venue lies with USCADC or Ninth Circuit. In any case, both would apply the bad faith test to proceedings frivolously maintained despite warning from the Court. Donny exceeds reckless, and gets the bad faith seal of disapproval.

As always, Judge Haines cuts counsels’ timesheets. Some of the time they spent was moving the case along that would have happened had Donny never begun, or forsaken, his frivolous ways. So Judge Haines cuts IRS’ counsels’ time 75%, claiming only 25% was necessitated by Donny’s shenanigans.

Still, it’s $12K to Donny. Frivolity isn’t cheap.

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