And I’ll go Nassau

A long time ago, I suggested to trusty attorneys for Celia Mazzei, Docket No. 16702-09, filed 9/20/21, that they forget about the useless Rules 161 and 162 vacation and reconsideration, and go for a direct appeal to 9 Cir. Tax Court routinely slugged those who played the now-defunct DISC-FSC Rothstuffer gambit.

For those who’ve forgotten or arrived late, see my blogpost “The Third Favorite Indoor Sport, 5/24/18.”

This last July, 9 Cir laid a whuppin’ on Tax Court, as Judge Mark V Holmes suggested (see my blogpost “Caligula in Tax Court?” 3/25/18) and I concurred two (count ’em two) months later.

Well, today Celia and trusty attorneys are looking for Section 7430 admins and legals, but ex-Ch J Michael B (“Iron Mike”) Thornton has to clean up the record first.

Emboldened as I am by these developments, I’ll go Nassau (double my bet on the back nine), and wager ex-Ch J Iron Mike finds enough to justify IRS and toss Celia and trusty attorneys.