Mark Twain has given me a headline, but Ch J Maurice B (“Mighty Mo”) Foley has given me a minuscule quantum of fact in Beverly Waldorf Tokarz f.k.a. Beverly Mary Waldorf, Docket No. 3797-18, filed 8/20/18.

All Ch J Mighty Mo has to say is that IRS’ motion to toss Bev’s petition is granted for every year therein, for want of current SNOD or NOD.

It’s what happens next that has me conjecturing.

“In his motion, respondent requests that the Court impose a penalty pursuant to Internal Revenue Code (I.R.C.) section 6673. That section authorizes the Court to require a taxpayer to pay to the United States a penalty not in excess of $25,000 whenever it appears that proceedings have been instituted or maintained by the taxpayer primarily for delay or that the position of the taxpayer in such proceeding is frivolous or groundless. Although the Court directed petitioner to file an objection, if any, to respondent’s motion, petitioner has failed to do so.” Order, at p 1.

A frivolity chop?

Can it possibly be that someone at IRS actually read my blogpost “I’m Beginning to See the Light,” 4/9/18?

Anyway, Ch J Mighty Mo gives Bev a bye on the chop, but warns her not to try this gambit (whatever it is) again.