The Tax Court website reports a major outage, which commenced an hour ago. The Genius Baristas are scrambling to restore Opinions and Orders, but no ETA for restoration.

Just before Opinions slid into murk, I saw an off-the-bencher by Judge Mark V Holmes, that I wanted to blog for the interface of the shoebox or Red-Weld method of tax recordkeeping with the Section 6662(a) chops.

But we’ll have to wait for it.