In Uncategorized on 03/17/2021 at 16:29

That’s Judge Patrick J. (“Scholar Pat”) Urda. His scholarship is attested by his summa cum laude degree in classics from The University of Notre Dame and his law degree from Harvard University. That he is a gentleman will, I am sure, be vouched for by Danny Fabricant, Docket No. 20050-18, filed 3/17/21, especially as today is a special day for everyone named Patrick.

Danny needs a continuance to file his Section 7430 motion for legals and admin. Both IRS’ counsel and Danny are behindhand with the stip of settled issues.

“…the Commissioner filed a motion for entry of decision. The Commissioner explained that he had received a signed decision document from Mr. Fabricant, but that the document had contained typed additions that were not acceptable to the Commissioner. Given the parties’ previous dealings, the Commissioner elected to move for entry of decision.” Order, at p. 1.

Sounds like Danny had been giving IRS’ counsel a quantum of grief, but it might just could be maybe so that IRS and its counsel are not wholly blameless. I’m sure I don’t know, and there’s no substantive order on the docket sheet.

But Judge Scholar Pat must have joined Judge David Gustafson in the ranks of the obliging jurists.

It seems Danny resides on Klein Blvd. (a mighty hard road) in Lompoc, CA, in a dwelling maintained by your tax dollars and mine. The operator of said dwelling is imposing COVID-engendered restrictions on Danny.

“Mr. Fabricant explained that he was experiencing delays due to the lockdowns within the prison facility.” Order, at p. 1.

Judge Scholar Pat is understanding.

“We are sympathetic to Mr. Fabricant’s circumstances and will give him one last chance to file a motion for reasonable litigation or administrative costs. Respondent may respond to the motion subsequent to the filing of the motion. We warn Mr. Fabricant that if he does not file a motion by the due date, we intend to grant respondent’s motion for entry of decision, which would end this case (absent further Court action).” Order, at p. 1.






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