Today’s designated hitter marks the end of a source of blogfodder I could really use, now that Big Banging has become de rigueur at The Glasshouse at 400 Second Street, NW. And it’s The Great Dissenter, a/k/a The Judge Who Writes Like a Human Being, s/a/k/a The Implacable, Inveterate, Ineluctable, Indefatigable, Illustrious, Ineffable, Imperturbable, Insurmountable, and Incontrovertible Foe of the Partitive Genitive, Old China Hand and Ace Silt Stirrer, Judge Mark V. Holmes.

Here’s the end of the road for Eugenio Espinoza Martinez, Docket No. 29472-12, filed 5/10/17. Remember Eugenio, a former contestant in the Taishoff no-prize “best excuse” competition? Well,, in case it slipped your mind, here’s some light refreshment for your recollection.

“Hitting the Superfecta,” 3/26/15; “Hitting the Superfecta – Part Deux,” 3/16/16; and “The Prisoner’s Friend,” 8/18/16.

With refreshed recollections, you now recall that Eugenio was hanging ten in a correctional facility in The Lone Star State, and unlikely to emerge therefrom any time soon.

Helpful Judge Holmes tries “to develop and resolve” Eugenio’s tax beeves, rather than wait until Eugenio returns from the Stony Lonesome.

But it’s no go.

“After slowly working through the stipulation and summary-judgment process, the Court ordered Mr. Martinez to file written testimony stating why he disagrees with the notice of deficiency as to his 2009 tax year. We gave him a deadline of March 13, 2017. A check of the docket shows that he has not filed such testimony….” Order, at p. 2.

Judge Holmes laments that subpoenas ad testificandum from Federal Courts directed to State correctional institutions present procedural, and more to the point, financial, difficulties. And the amounts at issue are small. The two years at issue here involve little more than $5K.

So Eugenio is done, and IRS gets a Rule 123(a) default for the deficiencies.

And I get to find some more blogfodder. This is one tough gig, let me tell you.