Judge Alina I. (“AIM”) Marshall provides the latest entry in my “Play Nice” series. Winona W. Smitherman & Richard E. Smitherman, Docket No. 8552-21, filed 4/4/23, are frivolites of the wages-aren’t-income species. Judge AIM warns Win & Rich at commencement of trial that their pleadings are without merit, and to come up with real arguments.

Win & Rich use the “trade or business includes public office” Section 7701 (a)(26) argument, but “includes” doesn’t exclude everything else.

Judge AIM brandishes the Section 6673 yellow card. But petitioners “were polite and brief at trial, and this is the first time petitioners have advanced such arguments before the court.” Transcript, at p. 10.

But don’t try it again, guys.

I proffer this off-the-bencher as an example of how warning should be given before the Section 6673 chop (or the Rule 33(b)) variety) is imposed.