The wise words of Don Schlitz, which issued from no less famous mouths than Johnny Cash and Kenny Rogers, resonate today from IRS’ counsel in Dean Matthew Vigon, Docket No. 28788-14L, filed 9/6/17. Remember Dean Matty, alleged frivolity merchant and supposed resident in a Canadian slammer?

No? Then see my blogposts “Robosigner?” 12/23/16, “Not Moot Court,” 2/17/17, and “Crafty – Akin to the Weasel,” 7/24/17. OK, now you’re onboard, with that Ever-Obliging Jurist Judge Davis Gustafson at the helm., and yours truly as JOOD.

Dean Matty was enmeshed in the toils of IRS’ cat-and-mouse, drop-the-penalties-but-pick-’em-up-later chicane, until Judge Gustafson pulled them up short in the last of the above-referred-to blogposts.

Today, IRS’ counsel, apparently chastened, folds.

“The motion asks the Court to hold that ‘the determinations set forth in the Notice of Determination … for petitioner’s penalties assessed pursuant to I.R.C. § 6702 for taxable years 2007, 2008, and 2009, and upon which this case is based, are not sustained’ and asks the Court to hold ‘that the taxpayer is not liable for penalties pursuant to I.R.C. § 6702 for taxable years 2007, 2008, and 2009 for the nine Forms 1041 that were at issue in this case.’” Order, at p. 1.

But before IRS can get up from the table, Judge Gustafson, ever obliging, gives Dean Matty a whack.

“…Mr. Vigon shall file a response to the Commissioner’s motion, indicating whether he consents to it or objects to it. If he objects, he shall explain why.” Order, at p. 1.

Again, Mr. Schlitz’s words of wisdom: “Every gambler knows/That the secret to survivin’/Is knowin’ what to throw away/And knowin’ what to keep.”

Edited to add, 7/21/21: Dean Matty echoed Cole Porter’s immortal words. Here’s the decision.