I hope I haven’t unduly wearied my readers with my praises of that Obliging Jurist, Judge David Gustafson. Spoiler alert: I’m going to do it again today.

Even those with sieve-like memories will recall my blogpost “Guidelines – Part Deux,” 12/22/21, wherein I again asked for clear guidance as to the imposition of the Section 6673 frivolity chops. Judge Gustafson’s response could not have been more comprehensive or more swiftly delivered if he had come to visit, borrowed Sir Andrew, and typed out his “Order Making Absolute Our Order to Show Cause” in Michael Balice, 17799-18L, filed 12/23/21,* in my livingroom.

You’ll need a long memory to recall Mike. See my blogposts “The Jolly Rounder,” 3/16/15, and “The Jolly Rounder – Part Deux,” 9/24/19.

Judge Gustafson has the whole catalogue of Mike’s numerous frivolities. And he reminds me of the catalogue of factors he promulgated in Leyshon, for which see my blogpost “Another Rounder’s Day,” 6/3/15.

In short, there are guidelines a-plenty, if one but looks for them. And Judge David Gustafson has listed them all, with “somber reasoning and copious citation of precedent.”

This time, Judge Gustafson whangs Mike with another $10K Section 6673 frivolity and delay chop.

*Michael Balice Docket No 17799-18L filed 12 23 21