CSTJ Lewis (“Modest Despite His Name”) Carluzzo, leaving off his honorific, hands out a Section 6673 chop to the tune of $500 to Ernest Richard Brown, Docket No. 12646-19, filed 10/15/19, without even a warning.

That’s really unlike CSTJ Lew, but in this case it’s more like what Click & Clack called a “dopeslap.”

CSTJ Lew will man’splain.

“In a notice of deficiency (notice) dated March 14, 2011, respondent determined a deficiency in, and imposed I.R.C. §6651 additions to tax with respect to petitioner’s 2008 Federal income tax. A copy of the notice is attached to the petition filed May 24, 2011, in response. See Brown v. Commissioner, docket number 12335-11.” Order, at p. 1.

OK, so Ernest followed proper procedure, attaching copy of SNOD to petition therefrom. Surely that can’t be grounds for frivolity, even though Ernest got tossed by then-Ch J Colvin for nonpayment of the $60.

Of course not. But Ernest files a new petition. And thereby hangs the cliché.

“The petition filed in this case on July 9, 2019, specifically denies receipt of the notice that petitioner attached to the petition in docket number 12335-11. That allegation is patently false; otherwise, petitioner has demonstrated no legitimate reason for attempting to invoke the Court’s jurisdiction with respect to 2008 or any of the other years listed in the petition filed in this case.” Order, at p. 1.

CSTJ Lew, maybe he forgot.