Judge David Gustafson is obliging once again, and modest to a fault.

After a morning spent listening to enlightenment from Judge Vasquez and Taxpayer Advocate Nina E. (“The Big O”) Olson, two TIGTA gunners and a trio of journalists from big-time publications, all courtesy of The Jersey Boys (thanks again, Frank), and setting up a real estate closing well into the evening, for a weary blogger it’s good to have a designated hitter to finish off the day.

The story is simple. Jason Chai may have buried Graev, but only in New York, Connecticut and Vermont.

Here’s Johannes Lamprecht & Linda Lamprecht, Docket 14410-15, filed 9/26/17, trying to dodge fraud chops, and playing the Section 6751(b) Boss Hoss gambit.

For those who tuned in late, see my blogpost “The Jersey Bounce – Part Deux,” 3/22/17.

2 Cir. upended ex-Ch J Michael B. (“Iron Mike”) Thornton’s romp through the dictionary, and made Judge Gustafson a hero.

But Judge Gustafson is a stickler. Even though his brilliant dissent sparked the 2 Cir.’s burial of Graev, geography once again is destiny.

“…petitioners’ motion for summary judgment, addressing section 6751(b), is denied. We denied their equivalent motion by our order of December 20, 2016, in which we ‘conclude[d] that I.R.C. sec. 6751(b) does not preclude respondent from raising the fraud issue. See Graev v. Commissioner, 147 T.C.__(Nov.30,2016).’ Petitioners’ new motion points out that about three months later, ‘[o]n March 17, 2017, the United States Court of Appeals for the Second Circuit [issued its decision] in Chai v. Commissioner, 851 F.3d 190, 216 (2d Cir 2017), … h[olding] that the opinion of the majority in Graev was incorrect and substantially adopt[ing] the opinion of the dissent in Graev.’ However, this current case is evidently not appealable to the Second Circuit and would be bound by the opinion of the Tax Court in Graev. See Golsen v. Commissioner of Internal Revenue, 54 T.C. 742 (1970), aff’d 445 F.2d 985 (10th Cir. 1971).” Order, at pp. 1-2.

Interestingly, a quick docket search doesn’t reveal any State of residence for the Lamprechts, and their request for place of trial is Washington, DC. So is it appealable to Fed Cir or DC Cir? In either case, Judge Gustafson, don’t you want to see further appreciation of your handiwork?