There was some argy-bargy, apparently based on IRM§25.26.1.2, that, whatever Judge Albert G (“Scholar Al”) Lauber decided in Klein, IRS was going to go after interest on RBAs (Restitution-Based Assessments), while deciding whether or not to appeal Klein, or maybe just ignore it, back in 2017. The thought was that “as if tax” in Section 6201 meant “identical to tax.”

Well, fast forward to 2019, and IRS folded. For the backstory see my blogposts “IRS Gets Zip,” 10/3/17, and “Restitution? Not Interested,”12/22/17.

So Pablo Lucas, Docket No. 25957-17L, filed 3/2/21, was out from under the interest burden on the $1.083 million RBA with which he got socked at USDCEDNY, before ever he got to Tax Court.

Unhappily for Pablo, getting there was not half the fun. Pablo claims the NFTLs wreck his credit and keep him from getting jobs where he could make enough to pay off the RBAs.

Ex-Ch J Michael B (“Iron Mike”) Thornton sustains the NFTLs, because Appeals found Pablo had more assets and disposable income than he claimed.

But just in case Pablo paid down more of the RBA than the record (somewhat murky) shows, and even though Pablo may have abandoned that argument, IRS shouldn’t try to grab more than Pablo actually owes. Order, at p. 8, footnote 4.