In Uncategorized on 03/20/2023 at 14:57

Judge Emin (“Eminent”) Toro is loath to unload a Section 6673 chop on Kimberly Stoltz, Docket No. 5618-21, filed 3/20/23 (Happy Palindrome Day!). Kim was “courteous” on the trial (Transcript, at p. 16), and that caused Judge Eminent to “take no pleasure in imposing this penalty.” (Idem.)

But Kim had been warned pretrial that her wages-aren’t-taxable arguments have been shot down every time, and she went forward with them anyway.

And Kim was looking at non-filing, nonpaying, and non-estimated add-ons besides the deficiency, all of which she got.

Judge Eminent carefully reviews the Leyshon factors (see my blogpost “Another Rounder’s Day, 6/3/15), and can’t cut Kim any slack. $500 Section 6673 chop.

Looks like there may be a crackdown on frivolities at The Glasshouse on Second Street, NW.


Leave a Reply

Please log in using one of these methods to post your comment: Logo

You are commenting using your account. Log Out /  Change )

Facebook photo

You are commenting using your Facebook account. Log Out /  Change )

Connecting to %s

This site uses Akismet to reduce spam. Learn how your comment data is processed.

%d bloggers like this: