CSTJ Lewis (“Gotta Luv That Name”) Carluzzo is generous when he hands out a mere $1,000.00 Section 6673 frivolite to Gary L. Pansier & Joan Renee Pansier, Docket No. 2866-18, filed 8/26/20.

“According to the petition, petitioners never received certain notices issued by respondent for any of the years referenced in that document. This allegation is patently false and frivolous. A notice of determination concerning collection action for the years 1999 through 2006, inclusive, is attached to the petition they submitted to the Court in docket number 3143-13L.” Order, at p. 1.

There’s a lot more, which I didn’t blog back in 2014. Check out Gary L. Pansier & Joan Renee Pansier, 2014 T. C. Memo. 255, filed 12/22/14. Real rounder stuff.

Inasmuch as “…the petition contains allegations that are patently false and frivolous….” CSTJ Lew orders a $1,000 Section 6673 chop, and tosses Gary’s & Joan’s petition and “motion to reconvene,” whatever that is.