I’m driven to use the lingo of the opposable-thumbed virtuosi, they who transmit whole volumes of stuff by thumbs alone, while hanging from subway straps and holding their smartphones at impossible angles. For the traditionally-handed, that means “shaking my head.”

First up, Bryan Edward Menge, Docket No. 22622-16, filed 12/15/21.* Menge has a seriatim bœuf concerning “many years and thousands of hours of the petitioner’s life spent trying to resolve tax related issues with the IRS that started in 2011 and were directly caused in part or in whole by the unlawful violations * * * by US government contractors, officials and employees of HUD, of the Federal District Court for the District of Rhode Island, the Kent County Superior Court, the DOL, and the IRS.” Order, at pp. 3-4. Apparently there was a HUD $60K holdback from a construction contract payment to Menge’s eponymous construction outfit, from which Menge his own self was credited with $2660 ITW.

Menge wants to fight about the holdback in Tax Court. A definite nonstarter, but Menge wants to fight so badly that he gets a $500 Section 6673 frivolity chop from Judge Tamara Ashford, even though he wins. He’d been warned about frivolizing before.

Ya see, IRS handed Menge a deficiency, which they concede in full. But it’s not only Menge’s obduracy that has me shaking my head; clearly, he hasn’t a clue about courts, or is so frustrated he doesn’t care.

Here’s the deficiency: “…respondent determined a deficiency in petitioner’s Federal income tax of $0.78, an addition to tax pursuant to section 6651(a)(1) of $802.95, and an accuracy-related penalty pursuant to section 6662(d) of $1,070.60 for the 2013 taxable year.” Order, at p. 1.

Seventy-eight (count ’em, seventy-eight) cents of tax and $1873 in add-ons and chops? And for this we’ve had a bunch orders and motions (hi, Judge Holmes)? SMH, indeed.

Speaking of Judge Holmes, he has an off-the-bencher today, Chung Yung Chong & Anita Chong, Docket No. 8551-20, filed 12/15/21.** Reading about Chung Yung’s securities investments (for which he claims long-term capital losses above the standard $3000 per year), I am reminded of Greg and Sue Raifman, and their unerring nose for fraud; see my blogpost thus entitled.

I’m moved, though, by Judge Holmes’ lament for the vanishing Form 1040. “…I need to discuss…whether the Chongs are entitled to long-term capital losses of more than $3000 for the years at issue. This was a particularly difficult topic to understand in the context of this case. We didn’t have a Form 1040. We had an electronically-filed form, and it was not at all clear what the source of these alleged long-term capital losses were.” Transcript, at p. 5.

Takeaway- Might be a good idea to have a printable Form 1040 handy as a back-up to the e-Filed version to use as an exhibit, when trying your case with a Senior Judge.

*Bryan Edward Menge Docket No 22622-16 Filed 12 15 21

**Chung Young Chong Docket No. 8551-20 12 15 21