Judge James S (“Big Jim”) Halpern amends his order and decision sending off 901 South Broadway Limited Partnership, Standard Development, LLC, Tax Matters Partner, Docket No. 14179-17, filed 1/6/21. IRS asked for vacation, but if vacated, how can an order be amended? But Judge Big Jim denies IRS’ motion to vacate, and orders an amendment to reflect IRS’ concession of the Section 6662a chops.

Now y’all will remember that Judge Big Jim brushed off 1 Cir’s Kaufman decision, because the 901s are Golsenized to 9 Cir. If not, see 2021 T. C. Memo. 132, filed 11/23/21, at p. 28.

But after Hewitt in 11 Cir, is IRS (or anyone else) so sanguine that 1 Cir’s renunciation of a “highly contestable reading of what it means to be perpetual” will remain a lone outlier?