In Uncategorized on 06/15/2020 at 19:29

All y’all will indubitably recall Fritz Steven Schwager, 2020 T. C. Memo. 83, filed 6/15/20. You don’t? How fleeting is fame. Well, to refresh your recollection, see my blogpost “End Taxation Without Representation,” 5/31/19, wherein Judge Patrick J. (“Scholar Pat”) Urda gave the right-about-face-and-march-out to Fritz’s wannabe advocate Eddie, who was neither a Tax Court admittee nor on the short list therefor. But Scholar Pat did promise Fritz that which the title hereof asserts.

Fritz got it. Having unloaded several bushelbasketsful of protester jive (the payroll tax gambit, the Form 23-C, Assessment Certificate–Summary Record of Assessments ploy, the Paperwork Reduction Act fiddle, the jailhouse lawyer narrow readings of “person,” individual,” and “taxpayer,” and assorted frivolities), Judge Scholar Pat warns Fritz that Section 6673 is alive and well, and that frivolity chops await the wits, wags and wiseacres who tread the paths of frivolity.

“We will not painstakingly document every groundless argument advanced by Mr. Schwager, or dignify them with reasoned analysis, for doing so might be misinterpreted as suggesting that they have some colorable merit. See Crain v. Commissioner, 737 F.2d 1417, 1417 (5th Cir. 1984); Grunsted v. Commissioner, 136 T.C. 455, 460 (2011); see also Wnuck v. Commissioner, 136 T.C. 498, 510- 513 (2011) (explaining that addressing frivolous arguments wastes time and resources and delays the assessment of tax). They do not.” 2020 T. C. Memo. 83, at p. 14.

Apparently in Fritz’s earlier appearance, which I blogged heretofore, Judge Scholar Pat warned Fritz about frivolity. I omitted the warning. But Judge Scholar Pat reiterates same, throwing in threats of the “hefty fines authorized by section 6673.” 2020 T. C. Memo. 83, at p. 16.


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