I’ve noted in the past that the obliging nature of Judge David Gustafson might be contagious; I noted instances where CSTJ Carluzzo, ex-Ch J Thornton and Ch J Marvel each demonstrated an obliging  nature.

Now it’s STJ Daniel A (“Yuda”) Guy’s turn to allow a pro se the benefit of the doubt.

Here’s Merle D. Melvin, 12803-17S, filed 5/1/18.

When Merle D. proffered evidence that he owed nothing, IRS folded.

Merle D. wanted his sixty buck entry fee back. He wasn’t going to sign the decision documents settling the case (which showed he owed nothing).

STJ Yuda told Merle D. he could make a Section 7430 motion for admins, but Merle didn’t take the hint. Merle D. admitted to STJ Yuda “…he had not cooperated with the IRS during the examination process or when the case had been referred to the Appeals Office for consideration. He had only provided the documentation necessary to substantiate the deduction in dispute to respondent’s counsel about one week before the calendar call.” Order, at p. 1.

Merle D. was wise not to try for admins on that record.

IRS’ counsel was perhaps less obliging than STJ Yuda.

“Respondent subsequently made an oral motion for entry of decision, and, in the alternative, an oral motion to dismiss for failure to properly prosecute. Petitioner then left the courtroom and stated that the Court could do what it pleased.” Order, at p. 1.

Comment is superfluous.

But STJ Yuda keeps his cool. “Given petitioner’s conduct outlined above, the Court would be justified in granting respondent’s motion to dismiss. Giving petitioner the benefit of the doubt, however, and assuming that he was simply having a bad day, the Court will deny respondent’s oral motion to dismiss and grant respondent’s oral motion for entry of decision.” Order, at pp. 1-2.

Takeaway- It’s always nice to see judicial gentility. Just don’t push it too far.