I occasionally hear, through a very tangled grapevine, that my blog is read even in the sacred precincts of the courts. Without revealing my sources (which as an ethical journalist I may not do), I have heard that Judge Buch has read this blog once or twice.

I believe it. Four years ago Judge Buch gave me what I asked for in 63 (count ‘em, sixty-three) erudite pages. Offer of proof: see my blogpost “Cracking Up,” 2/27/14.

And Judge Buch is at it again, in today’s designated hitter James Milton Meintz, Docket No. 25321-16, filed 2/14/18.

As I said four years ago, “Judge Buch has a plenitude of somber reasoning and copious citations; you betcha!”

James Milton has the usual protester stuff, and even when Judge Buch cautions him from the bench during trial, James Milton presses on.

Here’s Judge Buch showing James Milton the yellow card, to no apparent effect.

“[T]he Commissioner has characterized the arguments you’re making as frivolous, which is why I’m referring you to Kernan and Wnuck and Waltner, because I’d like you to take a look at those and see what you think coming out of those. I’m not ruling today on the Commissioner’s motion to impose sanctions. We’ll leave that to see what you have to say in your brief.” Order, at pp. 2-3. And Judge Buch gives James Milton the cites to all three.

Waltner, of course, was the subject of my above-referred-to blogpost. James Milton ignored Judge Buch’s warning, and went on protesting.

So Judge Buch cites seventeen (count’em, seventeen) cases (some more than once), a slew of regulations, and unloads a bushelbasketful of somber reasoning.

At the end of which, IRS gets summary J for James Milton’s $53K deficiency, with the $21K of add-ons. And Judge Buch throws in a $1K Section 6673 frivolity chop.