When visiting my nearest and dearest in The Lone Star State, I often saw the bumper sticker “Don’t Mess With Texas,” an adjuration to refrain from littering. Today, Judge Elizabeth A. (“Tex”) Copeland has a like admonition to Christian S. Silver, Docket No. 8805-18, filed 10/12/21* (a special day in our family on other grounds).

Chris is a protester. He featured in 2021 T. C. Memo. 98, filed 8/9/21**, which I didn’t bother to blog. I had Adams Challenger UK that day (see my blogpost “Always The Numbers,” 8/9/21), as well as A. S. Montero, “a top-class frivolite.” See my blogpost “The Octavia Rules – It’s Time,” 8/9/21, a much more interesting fact pattern.

Chris is back with Judge Tex Copeland, seeking a Rule 162 vacation. He hasn’t anything new, just the same-old, same-old stuff he lost back in August. Back then, Judge Tex Copeland showed Chris the Section 6673 yellow card.

“At trial the Commissioner made an oral motion for a section 6673 penalty to be applied here. Section 6673(a)(1) allows the Court to impose a penalty not to exceed $25,000 when it appears that a taxpayer’s position is frivolous or groundless. Whether to impose a section 6673 penalty is entirely within our discretion. See sec. 6673(a). Aside from this case, Mr. Silver has filed two other petitions with this Court. In neither case was he warned that a penalty under section 6673 might be imposed on him; further, the penalty request here was not advanced until the time of trial. Thus, we decline to impose a section 6673 penalty upon Mr. Silver at this time, but we warn him that if he continues to advance the same positions in the future it is likely that a section 6673 penalty may be imposed.” 2021 T. C. 98, at p. 8 (Footnote omitted, but it says Chris tried this twice before but got no frivolity warning).

Well, today Judge Tex Copeland hits Chris with the Section 6673 chop.

“Although we concluded in our opinion that Mr. Silver was not liable for the I.R.C. § 6673(a)(1) penalty, Mr. Silver, ignoring our warning in filing his Motion to Vacate or Revise the Court’s Order and Decision, continues to assert groundless arguments, maintain frivolous positions, and pursue matters that we have heard, reviewed, and decided. We conclude that his positions continue to be frivolous and groundless and are a waste of judicial time and resources; and therefore, we will impose an I.R.C. § 6673(a)(1) penalty of $2,000 upon him.” Order, at pp. 2-3.

Don’t mess with Judge Tex.

*Christian D Silver 8805-16 10 12 21

**Christian D Silver 2021 T C Memo 98 8 9 21