Bringing, I hope, a logical, practical answer to the conundrum I’ve spent too much time unscrambling, and incidentally wasting my readers’ time, CSTJ Lewis (“A Name As Brilliant As The Man”) Carluzzo briefly and convincingly slips the Gordian knot binding how and when to administer chops for delay of the game and frivolity.

Andrew Ethan MacTaggart, Docket 7648-22L, filed 3/17/23 is a protester-type rounder. He was in Tax Court a couple years ago (hi, Judge Holmes) with his wages-aren’t-taxable and the-right-guy-didn’t-sign-the-paper arguments, all which earned him a bunch Section 6702 frivolity chops. Transcript, at p. 8, par. 13.

Nowise daunted, Andy E. is back with the same merchandise, and it doesn’t sell this time either. CSTJ Lew: “Petitioner next argues that the compensation he received as an employee …is not subject to federal income tax. Suffice it to state that it is, see section 61(a)(1) and the many cases cited in the respondent’s pretrial memorandum applying that statute, and nothing else need to be said on the point in response to his argument.” Transcript, at p. 6, par. 7.

But the point (yes, there is one; I’m almost getting cogent in my old age) comes after IRS folds certain Section 6702(a), but leaves others on the table. Then IRS makes an oral motion for imposition of Section 6673 frivolity chops on top. Given the record here, that’s not an off-the-wall ask.

But CSTJ Lew sees the true goal of all Tax Court proceedings.

“Petitioner certainly deserves the imposition of a section 6673 penalty in this case, but we are concerned that the imposition of a section 6673(a) penalty in any amount could cause yet a further delay in the collection of justifiable and long overdue federal tax liabilities that petitioner owes. That being so, respondent’s oral motion will be denied.” Transcript, at p. 11.

To be sure, the “just, speedy, and inexpensive determination of every case” is important. But, like freedom, it isn’t free.

So collect the revenue. Yes, the scarce resources of Tax Court cannot be squandered, nor the Court’s orderly procedures disrupted, to satisfy juvenile rounders’ antics. But having their goods grabbed also encourages the recalcitrant to get with the program.

Grab them by their wallets, and their hearts and minds will follow.