In Uncategorized on 03/10/2022 at 15:27

It is, of course, extremely unlikely that any jurisdiction would consider me for such an exalted post. Still, I’m glad I don’t have to wade through such stuff as Judge Morrison encounters in the daily grist that comes to his judicial mill. By way of illustration, here’s Brian K. Bunton and Karen A. Bunton, T. C. Memo. 2022-20, filed 3/10/22.

I’ll be brief, as I’m meeting some old friends shortly.

Reviewing the admin record (the Buntons resided in CA when they petitioned, hence 9 Cir record rule), Judge Morrison finds the SO in the Buntons’ CDP got “…undated correspondence from the Buntons. It was filled with frivolous arguments, including that the Buntons were not ‘citizens of the United States Corporation.’ The letter referred to Mr. Bunton as a ‘Trust and a Vessel in Commerce,’ and threatened a ‘lawsuit and a penalty of $2 million against each government officer or agent.’” T. C. Memo. 2022-20, at p. 7.

I was going to comment on the originality of the above-set-forth protester jive, but it’s probably on some protester site.

If, to qualify to deal with this sort of thing, one had to obtain degrees from each of the Universities of Kansas and Chicago, clerk for a CCA Judge, practice in two (count ’em, two) white shoe law firms, and serve as Deputy AAG for appeals and review in DOJ Tax Division, you can see why I’m glad I never did.


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