I’ve heaped praise on that Obliging Jurist, Judge David Gustafson, to such an extent that the other Judges (and STJs) of the “small court” must be annoyed, if not jealous.

But what else can he do when confronted with a frivol who is seeking rounderhood, whom he has rescued once, admonished IRS twice, and now finds that, in 121 pages of frivolity, she may have a point?

It’s Gwendolyn Kestin, Docket No. 18254-17L, filed 6/7/18. Gwen’s been here before. See my blogposts “Gustafson on Evidence,” 2/1/18, “Separately State and Number,” 3/22/18, and “A Tough Day for IRS,” 5/7/18. See how Judge David Gustafson has pulled Gwen through the Tax Court loop-de-loop.

And now she’s got a designated hitter.

But what does Judge David Gustafson get for his pains? A document styled “Motion to Set Aside Dismissal with Motion to Vacate for Lack of Subject Matter Jurisdiction and Procedural Rule Violations and Judicial Canon Violations”. Order, at p. 1.

Well, there’s no dismissal, because there was a trial at which Gwen didn’t show, with decision not yet filed. And there’s nothing to set aside…yet. Gwen seems not to understand what’s going on here.

Nonetheless, Judge Gustafson tries to put Gwen right.

“We will recharacterize her motion, will deny it, and will warn her of the potential of a penalty under section 6673(a).” Order, at p. 1

But in the meantime, maybe Gwen has a point somewhere.

“Mrs. Kestin’s motion has no merit. Her arguments are frivolous. Most of her submission repeats arguments that we have already disposed of.

“As we have explained…, there do seem to be (depending on the facts), for some of the penalties assessed against Mrs. Kestin, questions whether she can be held liable for the penalties. We cannot tell whether she has noticed our analysis, and she has not addressed these issues.” Order, at p. 3.

So Gwen, drop the frivolity and do some Graevdigging. Maybe some of the chops are bogus for want of the Boss Hoss.

But be advised. If you stray from the path Section 6673 lies in the shrubbery, and that’s in addition to the Section 6702 frivolity chops already.

This is vintage Gustafson.