In Uncategorized on 03/16/2021 at 10:09

In my youth, a batter was said to “hit for the cycle,” when he hit a single, a double, a triple, and a home run, all in one game. Robert Wesley, Docket No. 4647-20, filed 3/16/21, hasn’t exactly done that, as it has taken him until now, case number four, to reach the $25K Section 6673 max chop.

RW is an accomplished frivolite. See my blogpost “Bargain Day,” 3/14/19. Then, he was mulcted to the tune of $10K.

Today, Judge Emin (“Eminent”) Toro gives IRS a Rule 120 judgment on the pleadings, even though Tax Court never issues “judgments.” What we State courtiers call a “judgment” US Tax Court calls a “decision.” Go figure. Howbeit, IRS moves more than thirty days after pleadings are closed (RW never replied to the answer), and not too close to trial so as to delay same. There’s nothing to try, as RW raised no issues of fact. And RW didn’t dispute that he received the income IRS claimed he got but never paid tax on, so no BoP or BoProd for chops.

And Judge Eminent Toro shows he can go upsides with ex-Ch J. Michael B (“Iron Mike”) Thornton in the Somber and Copious stakes.

“The Commissioner has also shown that he is entitled to judgment as a matter of law. Mr. Wesley’s petition and his response to the Commissioner’s motion assert various arguments as to why he is not liable in this case, including that he did not receive a statutory notice of deficiency from the Commissioner (although the petition attaches the first two pages of the notice of deficiency); that Mr. Wesley is not liable for the additions to tax asserted by the Commissioner because he was not engaged in any business related to ‘Alcohol, Tobacco, and Firearms;’ that Mr. Wesley is not liable for tax because he received no ‘taxable income’ under section 861 or section 1.861-8, Income Tax Regs.; and that there are no Federal statutes subjecting him to any income tax for the year at issue. These arguments are frivolous and have been rejected repeatedly.” Order, at p. 7. (Citations omitted, but Judge Eminent Toro has filled almost an entire page with copious citations).

And RW’s track record shows he’s climbed the Section 6673 frivolity ladder from $2500 to $7500 to $10K, and now reaches the max – $25K.

But ya gotta give RW credit for chutzpah – he asks for his sixty Georges back. Order, at p. 2.

RW has yet another case pending. Cain’t hardly wait.


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