Yesterday I asked if “nothing can be done to short-circuit the frivolites who prevent honest people… from ‘settling their case in short order”’ by clogging the dockets with protester jive?” See my blogpost “Run To Stop It Running,” 3/28/22.

Well, today Judge Albert G (“Scholar Al”) Lauber hands a Section 6673 frivolity chop to a three-time loser, Jason D. Golditch, T. C. Memo. 2022-26, filed 3/29/22. This is Golditch’s third CDP petition go-around, where he did nothing at Appeals, frivoled in Tax Court, and lost.

Judge Scholar Al finds Golditch never bothered filing a return for at least ten (count ’em, ten) years, and ran up a tax tab north of $200K in the process.

No Judge Scholar Al  CDP opinion is complete without an in-depth dissertation on CDP.

Maybe handing out a few more Section 6673 chops will cool off  some of the frivolites.