I lamented the death of Whistleblower Indomitable, Fighting Joe Insinga; see my blogpost “Death of a Star,” 10/27/21. Here is his successor, Suzanne Jean McCrory, T. C. Memo. 2023-51, filed 4/20/23. Suzanne has been here before, of course, many a time and oft. Suzanne Jean stripmines the public record, overhauling the same to stir up litigation, and seeking the bubble 30% in the teeth of Mandy Mobley Li.

This time Judge Albert G (“Scholar Al”) Lauber, specialist in the realms of unsuccessful blowerdom, sends off Suzanne Jean because the Ogden Sunseteers decided to “‘Reject the Claim: Allegations are not specific, credible, or are speculative.” As to Target 1, ‘[r]eview of [IRS databases] appear[ed] to show all income [was] reported’ on information returns for tax years 2019 and 2018. As to Target 2, the classifier found that tax may not have been paid on a ‘small portion of interest for the 2019 tax year,’ but that this amount was de minimis and ‘would be below tolerance to pursue.’ Petitioner’s claims as to both Targets were thus ‘[r]ecommended for rejection by classification.” T. C. Memo. 2023-51, at p. 2.

Suzanne Jean’s fishing grounds are tort judgments against tobacco companies, specifically the punitive damage components and interest. Suzanne Jean herself claims 60 (count ’em, 60) Forms 211, and counting.

Suzanne Jean claims she has other claims of like tenor, so it’s premature to dismiss these two. So what, says Judge Scholar Al. Whatever the OS do or don’t do with the others, these are toast.

Judge Scholar Al is probably grateful to DC Cir, and Mandy Mobley Li, for setting up the master toss of all serial blowers.

But Suzanne Jean will soldier on, in the spirit of Fighting Joe.