If I repeat myself, I beg my readers’ pardon, but the Section 6673 guidelines question I raised in the past (see my blogpost “Guidelines – Redivivus” 11/21/22) remains unanswered.

I won’t weary my readers by retelling the protester jive from recidivists Howard R. Edge & Lisa M. Edge, Docket No. 13488-21L, filed 3/3/23. Judge Mark V (“Vittorio Emanuele”) Holmes does that, and even provides some citation of precedent, although not copious. Somber reasoning too is absent. Anyway, the Edges are middle class, educated Texas teachers, Golsenized to 5 Cir., which long ago said “'[w]e perceive no need to refute these arguments with somber reasoning and copious citation or precedent; to do so might suggest that these arguments have some colorable merit.’” Order, at p. 4, footnote 3. (Citation omitted).

Last time around, some fifteen (count ’em, fifteen) years ago, STJ Lewis (“Oh, That Name”) Carluzzo hit Howard & Lisa with a Section 6673 grand chop. Judge Holmes doubles that this time.

I note that the years at issue in the instant proceeding are 1999, 2001, and 2007 for Howard, and 2001, 2007, and 2008 for Lisa. Order, at p. 1. Moreover, the AO in the CDP found that Howard & Lisa hadn’t filed for “at least tax years 2015 through 2019.” Order, at p. 2.

I most respectfully suggest that if one can dodge paying one’s taxes for better than 23 (count ’em, 23) years, at the cost of a couple Tax Court filing fees and a couple grand 6673s (it is Judge Holmes’ order, after all), it’s a wonder that any taxes are paid and collected at all.

There should be serious sanctions for dodgers, protesters, and the wits, wags, and wiseacres who enable them. Judges should have the means and the guidance to impose same. While sentencing guidelines are much disfavored lately, reducing the possibility of challenges to Section 6673 sanctions on the grounds of abuse of discretion is worth enacting. Guidelines might do the job.

Congressional laments about government spending and budget deficits are all very well, but perhaps if the revenue was seasonably collected as Congress enacted, the need for such laments might be lessened.

Oh yes, this is a nonpolitical blog.