Perhaps my focus on chops (that is, penalties) has been too acute of late. It is possible to take a topic to the point of weariness, if not obsession. And I recognize that my readers have other and different issues to occupy their attention.

Still and all, is it only today’s vagaries of the Genius Baristas of Dawson’s Creek, that have blotted out the link to register for Judge Buch’s discovery seminar, as well as the transcript of his off-the-bencher in Michaelene J. Formanack, Docket No. 12846-22L, filed 5/5/23?

A docket search shows there were 18 (count ’em, 18) pages of transcript, detailing the $7500 Section 6673 chop, and the one-for-two Section 6702s. But none appear on the public opinions website, only the order directing Ms. Servoss to lay the bad news upon Michaelene.

Word to the Genius Baristas: Forget Bit.ly, and put the registration link where it will work. And put up the entire transcript of Judge Buch’s opinion in Michaelene’s case. Judge Buch deserves much better at your hands.

Edited to add: The opinion in Michaelene J Formanack is only 14 (count ’em, fourteen) pages, and the Genius Baristas found the handle, so it’s online now. IRS couldn’t find some documents, so one Section 6702 chop goes by the board, but Section 6702s for a Form 843 refund claim and a 1040X all-zeros are sustained, and Michaelene has a long record of protester jiving, so $7500 chop.

Still no registration link for 5/31/23.