I had noted before now the speed at which Judge Christian N. (“Speedy”) Weiler undertook his duties; see my blogpost “Fastest Promotion on Record,” 9/10/20. Today he has a full-dress T. C., Mary T. Belair, 157 T. C. 2, filed 8/2/21, but I’m not sure what in this case is so novel that a full-dress T. C. is called for.

The Robinette-Keller clash (de novo 8 Cir v record-rule 9 Cir; see 157 T. C. 2, at p. 3, footnote 3) seems to have been settled by van Bemmelen (the link here is to the opinion reported on a general freebie internet site, as the Genius Baristas (or 18Fs) at DAWSON have blocked it on the Tax Court site). C ‘mon, guys, get it together.

Maybe Judge Speedy Weiler wants to make it clear that the van Bemmelen summary J rationale applies to CDP cases, since van Bemmelen was a whistleblower. See 157 T. C. 2, at p. 11.

Anyway, Mary Belair is out. She hadn’t filed a couple delinquent returns (hi, Judge Holmes), and that would be enough to torpedo her IA, and even the OIC that SO gratuitously suggested she try, unless she filed the returns.

The only real novelty here is Mary Belair’s story about the “corrupt” AUSA in CT and her $20 million judgment, but I’ll leave that for you to read.