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.