We bloggers dread above all else running out of blogfodder. Taxes, supposedly one of only two sure things in this world, give me hope, which is why I’m here. But though the ground is unchanging, the landscape is undergoing constant change. Petitioners who once served up banquets now only provide the funeral baked meats to coldly furnish forth the table.

So once again Judge Albert G (“Scholar Al”) Lauber turns to the Grim Reaper of Serial Blowerdom, Mandy Mobley Li, 22 F. 4th 1014 (DC Cir, 2022). And under the sickle, if not the hammer, falls Suzanne Jean McCrory, Docket No. 15366-20W, filed 4/21/23.

It seems like yesterday that Judge Scholar Al shot down a couple Suzanne Jean’s claims for reward (hi, Judge Holmes). In fact it was yesterday; see my blogpost “Fighting Joe’s Spirit,” 4/20/23. Y’all will recall Suzanne Jean claimed she had 60 (count ’em, 60) Forms 211 sitting with the Ogden Sunseteers. Well, she lost two yesterday, and today another three are goners.

“This case is on all fours with Li. IRS classifiers recommended that petitioner’s claims be rejected because her ‘allegations are not specific, credible, or are speculative.’ Accepting the classifiers’ recommendations, the WBO decided not to forward petitioner’s information to an IRS examination team, and no action was taken against any Target on the basis of information that petitioner submitted. Because the IRS did not ‘proceed[] with any administrative or judicial action,’ the D.C. Circuit’s decision in Li dictates that we grant respondent’s Motion to Dismiss for Lack of Jurisdiction.” Order, at p. 3.

Fifty-five claims to go. The outlook isn’t bright for Suzanne Jean, nor for any aspiring serial blower.