Spelled “barracking,” it means crowd abuse or heckling.  As used here, it means abusing the tax review system with frivolities. Today we have the author of the term, David C. Barrick, Docket No. 18912-19P, filed 9/20/21.

Barrick ran up $70K plus in unpaid tax liabilities. He wishes to litigate or relitigate same; some he failed to litigate because he either failed to petition or petitioned too late. To those for which he claimed he never got SNOD or NOD, Judge Buch puts paid comprehensively.

“Mr. Barrick’s claims must fail for multiple reasons. First and foremost, his claims are not properly before us in this case. As we held in Ruesch v. Commissioner, nothing in the text of section 7345 authorizes us to redetermine the underlying liability. Moreover, his claims are either unsupported or without merit. The liabilities underlying his passport revocation are a combination of self-assessed tax and assessable penalties, neither of which is subject to deficiency procedures. Thus, Mr. Barrick’s claim that no notice of deficiency was issued is without merit; the Commissioner was not required to issue a notice of deficiency. Lastly, Mr. Barrick claims that the Commissioner did not send him notices of determination. A notice of determination is issued at the conclusion of a collection proceeding, which is initiated by making a timely request following either a notice of intent to levy or a notice of federal tax lien. But Mr. Barrick never made a timely request challenging either of these collection actions, so he was never entitled to receive a notice of determination.” Order, at p. 5. (Footnotes omitted, but Judge Buch must have been on law review, as he was up to 21 (count ’em, 21) footnotes in fewer than five pages).

When I was a near-flunky On The Hill Far Above in a previous millennium, I used to say that law review authors, from whose ranks judges are recruited, measure success by the number of footnotes in their literary productions, much as certain generals measure success by body counts.

Howbeit, the only relief pore l’il ol’ Tax Court can afford under the Section 7435 passport-grab-certification is to order Treasury to tell State to back off. And here Treasury is right.