In Uncategorized on 12/21/2017 at 16:59

In the days of my youth, the Bad Old Days deservedly long gone by, we had a lengthy lacuna at the end of each closing, while some para or title closer wrested multiple forests’ worth of copies out of a single-purpose photocopier, whose feeders would jam or whose cartridges would die or both. We’d while away the time telling anecdotes unfit for repetition on a high-class blog meant for family reading.

I was reminded of one yesterday evening, as Judge Holmes unleashed a barrage of designated hitters, all evoking the Creature From the Graev, the Section 6751(b) Boss Hoss penalty signoff. And Judge Buch has a bunch today. Check ‘em out. Here’s one at random, Triumph Mixed Use Investments III, LLC, Fox Ridge Investments, LLC, Tax  Matters Partner, Docket No. 20412-14, filed 12/21/17.

Whether its members stand with the majority, the concurrence or the dissent, the Tax Court Judges’ union seem now to unite in dissing 2 Cir’s diss of ex-Ch J Michael B (“Iron Mike”) Thornton’s dictionary chaw, which gave rise to the Chai principle and the current Graev corollary. IRS must produce Boss Hoss signoffs for dozens, if not hundreds, of cases. Any case where there was a penalty imposed, whether before or after opinion rendered, whether or not decision entered, and even if entered, where the time to move for a Rule 161 or Rule 162 hasn’t run, or when the time to appeal hasn’t expired (and the Circuit Courts decide that), as long as the Boss Hoss wasn’t up front and personal, records reopen like the graves on The Last Day, and the Boss Hosses must do a Lazarus and come forth.

The Great Dissenter, now a candidate for the cognomen The Great Concurrer, Maybe, with his ring of slain partitive genitives at his feet, stands forth, his giant kochleffel (please pardon an arcane technical term) in hand, stirring silt like it’s the first act of The Scottish Play, takes a bow.

He warned all y’all yesterday (see my blogpost “Stir, Baby, Stir – That Silt,” 12/20/17), that by overturning ex-Ch J Iron Mike’s chew-up across the board, rather than just deferring Golsen-wise to 2 Cir in Graev as just another case of “New York values,” ex-Ch J Iron Mike and the majority were opening a Pandora’s cliché.

Well, whether the concurrers are dissing the majority, the dissenters dissing the majority and the concurrers, and the majority dissing all and sundry, one thing is for sure.

Section 6751(b) is a boobytrap in a minefield. And 2 Cir went blundering into the middle.

The joke? I cannot repeat it, but involves a nasty little boy in the heart of Rome and exceedingly exalted religious figure; the only words of the four-word punchline I can repeat are “me? You!”

I don’t fault The Jersey Boys for starting this Pythonesque circus; Congress enacted this monstrosity, and will have to correct it in one of the half-dozen or so technical correction acts that must follow their latest enactment. The Jersey Boys had a client and a case to win, “a bumping pitch and a blinding light and the last man in.” They had what looked like a winning argument, and it still might be if 2 Cir stops IRS’ Big Daddy Lipscomb move with the three (count ‘em, three) Boss Hosses.

I expect plenty more blogfodder in my Christmas stocking.

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