IRS goes two for three today before CSTJ Lewis (“That Name Should be in Lights”) Carluzzo, who designates George Luniw, 17789-16SL, filed 11/20/19.

All y’all will recollect George, whose trifecta of 1040s (or maybe they weren’t all 1040s, but copies) so befuddled STJ Diana L (“Sidewalks of New York”) Leyden a year ago last March. If you don’t so recollect, see my blogpost “Three in One or One in Three?” 3/8/18.

George is clearly a fellow-rounder with Gwen Kestin, whose seven (count ‘em, seven) 1040s, including without limitation original and copies, gave me my blogpost “From the Serious to the Frivolous,” 8/29/19. Gwen got hit only for the original, not the salvo of copies.

But George doesn’t do as well as Gwen, who got seven frivolities for the price of one Section 6702 chop.

IRS goes two for three, as above-stated, but George still gets three for the price of two.

Number One is so clearly frivolous that STJ Lew only cites Crain without the “somber reasoning and copious citation of precedent” lingo. George is an all-zeroes type.

Number Two is next. “A second…Form 1040 (second Form 1040) was received by respondent…. The second Form 1040 was submitted by petitioner apparently in response to a letter… advising petitioner that respondent made changes to the first Form 1040. See sec. 6213(b)(1). Along with the second Form 1040, petitioner  submitted an affidavit of mailing in which the second Form 1040 is characterized as a ‘corrected return’. The second Form 1040 was printed from a digital image of a Form 1040 created by petitioner and apparently stored on an electronic device owned by petitioner, or to which petitioner has access. Both the first Form 1040 and the second Form 1040 show identical entries and both bear Petitioner’s original signature. The second Form 1040 also satisfies the definition of a frivolous return for the same reasons that the first Form 1040 does and again, we need say nothing more on the point.” Order, transcript, at p. 5.

Number Three is a knuckleball.  “A third…Form 1040 (third Form 1040) was received by respondent… apparently in response to a letter… advising petitioner that respondent considered the first Form 1040 to be a frivolous income tax return, subject to a section 6702(a) penalty. Like the second Form 1040, the third Form 1040 was printed from a digital image of the Form 1040 created by petitioner and apparently stored on an electronic device owned by petitioner, or to which petitioner has access. The entries on the third Form 1040 are identical to the entries on the first and second Forms 1040, except it is unclear whether the third Form 1040 bears petitioner’s original signature. In an affidavit of mailing included with the third Form 1040 petitioner characterizes the first Form 1040 as his ‘original’ 1040 (actually he refers to the form as a ‘2040’ but that reference is an obvious error), and he again characterizes the second Form 1040 as a ‘corrected 1040’, but he describes the third Form 1040 ‘enclosed’ with the affidavit as a ‘copy’.” Order, Transcript, at p. 6.

IRS whiffs on the knuckleball.

“Keeping in mind that the burden of proof with respect to the imposition of a section 6702(a) penalty rests with respondent, see section 6703(a), petitioner’s characterization of the third Form 1040 as a ‘copy’ constrains us to find that the third Form 1040 did not constitute the filing of ‘what purports to be a return of a tax’ within the meaning of section 6702 (a) (1) .” Order, Transcript, at pp. 6-7. Quoting Kestin, of course. So George goes down on Numbers One and Two, but gets Number Three at no extra charge.

I said it a few days ago: “Tax Court orders are where it’s at. It took me some time, but when I stated early on in this bloging life I lead that I would ignore small claimers and orders, I was utterly wrong.

“If anyone wants to see the gears meshing (or grinding), the wheels turning (or screeching to a halt), and which way the smoke is blowing, the orders are essential. The Stealth Subpoena is just one example; all the discovery moves, all the variances between Tax Court Rules and FRCP, all the gambits, are in the orders.” 26 USC § 2461, 11/13/19.

But this also brings to mind the raspy, cigar-roughened voice of my old law partner Sid (may he rest in peace), whenever I waxed rhapsodic about summary J. “Whether or not you win the motion, you educate your adversary.”

Now every rounder can bombard the service centers (and Gwen Kestin hit four (count ‘em, four) with endless copies (prominently labeled “COPY- SEE 153 T. C. 2) of frivolities, and get away with it.

No, I am not suggesting this.