Acknowledgment to a certain tax guru partner in a Big Four accounting firm situated in The Magnolia City for the title of this blogpost.

The Graev reopener has become a major endeavor for IRS and Tax Court, just as Judge Holmes predicted. See my blogpost “Stir, Baby, Stir – That Silt,” 12/20/17.

Laocoön-like, Judge Buch is today enveloped by the toils in a case appealable to 6 Cir, Peter E. Hendrickson & Doreen M. Hendrickson, Docket No. 6863-14, filed 2/27/18.

While no opinions issued from the Glasshouse this date, the designated hitters sure furnished forth the blogger’s table.

Pete & Doreen went to trial last March. Opinion (and order?) are still hanging fire, but the parties did litigate the Section 6663 fraud chop. Only IRS never put in the Section 6751(b) Boss Hoss sign-off.

Now IRS wants the reopener to wild-card the Boss Hoss in.

Judge Buch tells the whole tale.

Pete & Doreen object, because 2 Cir delivered Chai the week before trial, so IRS knew they needed the Boss Hoss. Judge Buch isn’t buying it, because Graev at that point was Golsenized to 2 Cir. Tax Court just loves Golsen.

Pete & Doreen were situated in 6 Cir. And Tax Court wanted to let the other CCAs get a whack at Congress’ miserably-drafted language, ex-Ch J Michael B (“Iron Mike”) Thornton’s dictionary-chaw thereon for the Court, and Judge Gustafson’s evisceration thereof in dissent.

Then came the last iteration of Graev, wherein Tax Court folded, letting the other CCAs deal with the evil thereof whenever, and if ever, it came before them on appeal.

Y’all can read the whole chronology for yourselves,  and decide who’s right.

But for my money, Judge Holmes got it right. And so did the Texas tax guru. Fifty shades of Graev, indeed.