Judge Albert G. (“Scholar Al”) Lauber sends off another entrant in the Taishoff sporadic, no-prize, “best excuses” sweepstakes, Robert Craig Colton & Alina Mazwin, Docket No. 10742-19, filed 1/19/21. For the backstory on the sweepstakes, see my blogpost “The Excuse Sweepstakes,” 3/21/19.

And since the Genius Baristas dredged the latest sandreef in Dawson’s Creek (see my blogpost “Well, Sir – Your Credentials – Redivivus,” 1/15/21), now the whole story can be told.

“…respondent sent petitioners a notice of deficiency determining an income tax deficiency of $3,113 for [year at issue]. The deficiency is chiefly attributable to a $3,003 increase in alternative minimum tax (AMT), caused by the disallowance for AMT purposes of a miscellaneous itemized deduction that was allowable for regular tax purposes. Petitioners dispute the deficiency but do [sic; I think you meant “do not,” Judge] explain how respondent may have erred, beyond stating that they ‘have never heard of alternative minimum tax.’” Order, at p. 1.

Nice. I wish I had never heard of it, also. I have heard much about it from clients and colleagues, mostly to the effect that they were like to be bankrupted thereby.

Sorry, Rob’t Craig. Check out 26USC§68.

But Rob’t Craig, nowise daunted, doubles down. Having petitioned the SNOD as aforesaid, he moves for judgment on the pleadings.

“…petitioners have filed a Motion for Judgment on the Pleadings, a Motion to Strike Respondent’s Answer, a Motion for Sanctions, a Motion for Reconsideration, and a Motion to Submit Case Pursuant to Rule 122, all of which this Court has denied. …petitioner husband filed a second Motion for Judgment on the Pleadings in which he falsely asserts that he has previously submitted overwhelming and undisputed evidence that respondent engaged in fraud and various corrupt actions. He demands $5,000,000 in punitive damages.” Order, at p. 1.

Judge Scholar Al, having little patience with frivolites, shows Rob’t Craig the Section 6673 yellow card.

But Rob’t Craig has secured an entry in my sweepstakes above-mentioned.