Attorney-at-Law

I TOLD YA TO PAY THE MAN

In Uncategorized on 12/03/2019 at 17:21

Michael C. Worsham, 2019 T. C. Memo. 155, filed 12/3/19, does not read this my blog. This is unfortunate, because had he read my blog and taken a hint therefrom (nota bene, I don’t offer legal advice here), paid the man the $7K in 2012, and thereafter hewn to the straight and cliché, he would not be getting the $3K frivolity chop from Judge Colvin today.

See my blogpost “Pay The Man,” 7/31/12, the case therein reported being cited today as Worsham I. But Mike is a chemist, a civil engineer, and a lawyer, so of course he knows better.

Mike decided to go the protester route. He even goes one better, and becomes a full-bore wit, wag, and wiseacre.

Judge Colvin: “Petitioner filed his petition in this case in 2016 and continued to raise the ‘basis in labor’ argument, even though the Court of Appeals had warned him that the argument is frivolous.  In letters dated February 12, March 30, and April 2, 2018, respondent warned petitioner that raising the basis in labor argument could result in the imposition of a penalty under section 6673.  Petitioner failed to heed these warnings from the courts and respondent.” 2019 T. C. 155, at p. 6.

Mike seems to have taken his text from the great William Blake: “A fool who persists in his folly will become wise.” He keeps arguing “basis in labor,” despite losing at every turn. He gets Crained.

“As we have previously told petitioner: ‘We perceive no need to refute * * * [frivolous] arguments with somber reasoning and copious citation of precedent.’  Worsham I, 2012 WL 3101491, at *4 (quoting Craig [sic: should be Crain) v. Commissioner, 737 F.2d 1417, 1417 (5th Cir. 1984)).  Because petitioner continues to make frivolous arguments despite numerous warnings, we will require him to pay to the United States a penalty of $3,000 under section 6673.” 2019 T. C. Memo. 155, at pp. 6-7.

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