Obviously you are reading my blog, dear reader, so this blogpost clearly is not meant for you. But Judge Patrick J (“Scholar Pat”) Urda, to whom I most respectfully extend the above-captioned invitation, might wish to do so.

George Luniw, T. C. Memo. 2023-49, filed 4/18/23, escapes the Section 6673 frivolity chop despite his all-zeros returns for the two (count ’em, two) years at issue. True, George’s three (count ’em, three) previous trips to Tax Court never resulted in a full-dress T. C., or a T. C. Memo.,  or even a humble Sum. Op.

But back in November, 2019, CSTJ Lewis (“The Name”) Carluzzo handed George a couple 6702 frivolous return chops (hi, Judge Holmes) in an off-the-bencher. See my blogpost “IRS Goes Two For Three,” 11/20/19.

But Judge Scholar Pat is technically correct. Off-the-benchers aren’t precedent and can’t be cited.  “We have not found that Mr. Luniw has made these or similar frivolous claims in previous cases. We thus will choose not to impose this penalty at this time. We caution Mr.  Luniw, however, that he risks penalties under section 6673 if he presses these or similar arguments in the future.” T. C. Memo. 2023-49, at p. 7.

Next time maybe George is not so lucky.