I’m always trying to suss out the latest hacks, hints and kinks in the wrinkled skin of our tax law and procedure, specifically in and around The Glasshouse in The City Stateless. Now I can’t say with reasonable certainty, but there might could be one worth trying in an off-the-bencher today from Judge Buch, Martin J. Levins & Janet C. Levins, Docket No. 21853-19, filed 9/17/21.*

One good result among the very few that followed that shambolic schemozzle known as DAWSON is the posting of off-the-benchers on Fridays, formerly a day upon which no opinions or decisions appeared. Of course, the docket is sealed on this one, hence the PDF at the foot hereof, rather than a direct link; maybe one document was sealed, sealing all. The Genius Baristas, or is it the mysterious 18F, still haven’t fixed that glitch, among others.

You can read the opinion for yourselves. Martin’s IC-vs-EE argument has more holes than the PGA Tour. I won’t waste your time or mine abstracting Judge Buch’s prose.

The hack, hint or kink is that IRS folded the chops. Judge Buch doesn’t tell us if Martin had reasonable cause. He’d been an IC for years before signing on with a company that gave him several pounds of paper stating he was an employee, and he had his return prepared by a CPA, qualifications unstated, as was whatever Martin told him.

Based on the scanty facts Judge Buch gave us, it was at least worth IRS’ while to try the chops. So maybe if you petition your losing exams as small-claimers, and your client isn’t a total wit, wag or wiseacre, maybe IRS will fold the chops.

*Levins 21853-19 9 17 21