Unlike his Hall of Fame namesake, who was one of only five (count ’em, five) players to steal home in a World Series game, Monty Ervin, 2021 T. C. Memo. 75, filed 6/23/21, gets late filing, late paying, no estimateds and fraudulent non-filing add-ons on top of the revised deficiency that finally got paid via the restitution order bestowed upon him by USDCMDAL as part of the fall he took for tax evasion.

Monty claims he doesn’t owe add-ons, because the sale of his gold coins two years after IRS hit him with the SNOD they later revised paid his taxes in full. Anyway, now he’s back in the free world, Monty is CNC.

Judge Albert G (“Scholar Al”) Lauber points out that add-ons do not arise the moment that restitution is imposed, but only after assessment of tax. It’s our old friend “as if”; restitution is collected as if it were tax, except it isn’t. But once IRS assesses the tax, it’s open season for add-ons.

“It made the assessment after the restitution order became final. It subsequently commenced a civil examination of petitioner’s individual liabilities for 2002-2007 and prepared SFRs, allocating him a portion of the relevant income and deductions. It then calculated additions to tax based on the deficiencies so determined.” 2021 T. C. Memo. 75, at p. 9.

Monty agrees he owes what IRS says, but he paid it via restitution. And IRS can’t collect twice. No issue there.

But all, or almost all, the add-ons accrued prior to Monty making any restitution payment. So he neither filed nor paid when tax was assessed.

Monty’s economic woes do not help him.

“Petitioner’s second argument is no better. Inability to pay is not a defense, on the merits, to the additions to tax. Petitioner represents that the IRS has placed his…accounts in ‘currently not collectible’ status. If that should change and the IRS should seek to collect additions to tax…petitioner may request a collection due process hearing and urge inability to pay as a proper ground for a collection alternative. See sec. 6330(c)(2)(A)(iii).” 2021 T. C. Memo. 75, at p. 12.

Judge Scholar Al cruises through the add-ons, finds IRS carried BProd, and hits Monty with the full boat.

Monty is out at the plate.