On this last day of January, when I’m driven to poring over 576 (count ’em, 576, and I have) orders to extract whatever poor blogfodder may be in their barren electrons, I find two familiar faces from long ago and far away.

Thornell Johnson, Docket No. 17082-22SL, filed 1/31/23, wants simultaneously to dismiss and to obtain summary J, so Ch J Kathleen (“TBS = The Big Shillelagh”) Kerrigan gives IRS three weeks to responds to both motions. Thornell gets the same three weeks to respond to IRS’ motion to file a late answer. Thornell was here last in 2013; see my blogpost “A Rant – Part Deux,” 4/3/13. Kicked up quite a ruckus; let’s see what happens this time.

Arthur M. Bialer, Docket No. 6983-19W, filed 1/31/23, was also here, but more recently; see my blogpost “The Whistle Blown On Summary J?” 12/2/19. Art seems to have been a precursor of Van Bemmelen. This time there’s a procedural joust about whether a Rule 161 is available to review an interlocutory order as well as a final, dispositive order. Judge David Gustafson says yes it is, despite Rule 161 residing in Title XVI of the Rules, dealing with post-trial matters.

Doesn’t help Art, though; Judge Gustafson says he reviewed all Art’s objections before. But the reason I mention this is that Judge Gustafson wants to see the outcome of Michael R. Lissack’s appeal to DC Cir. You’ll remember, maybe, Mike’s appearance here in my blogpost “A Piece of the Action – Part Deux,” 8/17/21.

While I’ve stated before that I don’t undertake to cover appellate courts, and my readers should do their own Shepardizing, I might just make an exception this one time. Mike was a client years ago in an unrelated matter. And it might be interesting to see if DC Cir goes again to the bullpen for outside counsel to explain the anfractuosities of Section 7623 and its erroneous cross-reference, as they did for Mandy Mobley Li. One hopes the appellate court charged with exclusive jurisdiction over whistleblower claims is up to the task its own self.