Attorney-at-Law

BE CAREFUL WHAT YOU ASK FOR – REDIVIVUS

In Uncategorized on 09/07/2022 at 15:40

Once again, the warning I heard so long ago: “Be careful what you ask for…you might just get it” echoes through the Glasshouse halls, as Judge Albert G (“Scholar Al”) Lauber gives  Eric D. Clarkson, T.C Memo. 2022-92, filed 9/7/22, what he asked for. But it helps Eric not at all.

I never met up with Eric before, but apparently Eric is a long-time frivolite; Judge Scholar Al has Eric’s résumé in T. C. Memo. 2022-92, at p. 2. But Eric never yet got the Section 6673 frivolity yellow card, so he gets it now, T. C. Memo. 2022-92, at p. 13.

Anyway, fighting over some fourteen (count ’em, fourteen) years’ worth of tax, Eric sends in a bunch 1040s (hi, Judge Holmes), all-zeroes, claiming the old employment-tax-income-tax mismatch.

Question is, are those 1040s “returns”? IRS hit Eric with the Section 6702 frivolous return chop. Unlike Gwen Kestin’s, his weren’t photocopies nor were they so labeled, T. C. Memo. 2022-92, at p. 9.

Moreover, Eric “… repeatedly characterized his Form 1040 submissions as ‘tax returns.’ Indeed, when FRP [Frivolous Returns Program, IRS’ unfrivoliziers) sent him Letters 3176C warning that it considered his ‘submission’ frivolous and offering him the opportunity to withdraw them, he replied that they were not mere ‘submissions” and demanded that the IRS process them as “returns.” T. C. Memo. 2022-92, at p. 9.

Eric gets what he wanted. His 1040s are returns; but they’re also frivolous, and he gets the chops.

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