Attorney-at-Law

THIRTY’LL GET YA TEN

In Uncategorized on 04/23/2021 at 13:48

That’s the going rate in Judge Buch’s digital courtroom. Brent Jackson, Docket No. 2429-20, filed 4/23/21, is on the receiving end of a $10K Section 6673 frivolity chop, but Brent’s been on the frivol for thirty (count ’em, thirty) years.

“According to Mr. Jackson, he has raised protest arguments before this Court approximately twenty times since 1983. In 1991, we imposed a sanction of $5,000 on a Brent Jackson to deter him from pursuing frivolous arguments in future cases. Jackson v. Commissioner, T.C. Memo. 1991-498 (1991), aff’d, 990 F.2d 1258 (9th Cir. 1993). The Brent Jackson in that case made the same types of arguments perpetuated by Mr. Jackson in this case, and when given the opportunity, Mr. Jackson did not deny that he was the petitioner in the 1991 case. In 2018, we again cautioned Mr. Jackson that if he continued to raise frivolous or groundless arguments, or he instituted or maintained a case primarily for delay, he may be subject to penalties under section 6673 up to the amount of $25,000. See Order of Dismissal and Decision, Jackson v. Commissioner, No. 9099-17 (Jan. 29, 2018), aff’d, No. 18-71248 (9th Cir. Mar. 10, 2020). In ordering a response to the Commissioner’s motion in this case, we once again cautioned Mr. Jackson against perpetuating frivolous arguments. He did not heed these warnings. His filings are filled with protester arguments. And when given the opportunity to argue in opposition to the motion to dismiss, he merely perpetuated the argument that there is no law that requires the filing of a return or payment of taxes, an argument repeatedly rejected by the Courts.” Order, at p. 2. (Citation omitted).

I never blogged Brent before now. He didn’t even come up to rounder class, but he’s on my radar now, and I’m sure he’ll be back with a CDP when IRS tries to grab the $1500 in tax, chops and add-ons that Brent owes.

And the $10K Judge Buch awards IRS for the thirty years’ worth of Brent’ frivolities.

So, Brent, thirty’ll get ya ten.

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