For one of independent mind, the spectacle of the protester-dodgers who clutter the Tax Court docket with ever-staler regurgitations of Hendrickson and his even-less-inspired disciples is wearying. I’ve been chronicling such cases for the sake of completeness, so that this my blog will cover US Tax Court more thoroughly than the blogosphere and the trade press.

But now, as I enter the twelfth (count ’em, twelfth) year of this my blog, I assert that ol’ Plato got it right: they got all the benefits of living and working here; they could’ve left at any time on complying with Section 877 and gone wherever would take them (and the US defense umbrella would cover a lot of those wherevers); wherefore, their dodging and legalistic blather is unworthy of serious consideration.

But Judge Elizabeth A (“Tex”) Copeland has some “somber reasoning and copious citation of precedent” for Michael R. Lowe, Docket No. 10954-20, filed 12/30/21*. Maybe Judge Tex Copeland is forbearing because Mike’s a fellow Texican.

Judge Tex Copeland thoroughly examines the Brushaber gambit (the Sixteenth Amendment dodge) at Transcript, pp. 8-10. Mike tries, of course, the old wages FICA/FUTA dodge, which gets the Crain brush-off.

Finally, Mike gets shown the Section 6673 frivolity yellow card.

IRS folds the Section 6662(a) accuracy chop. I most respectfully suggest that only encourages frivolites and dodgers.

*Michael R Lowe, Docket No 10954-20 12 30 21