I invoke the work that got Defoe thrown in jail for the story of Scott Coombe, Docket No. 5152-20, filed 5/17/23. When it comes to the shortest way, CSTJ Lewis (“It’s That Name Again”) Carluzzo takes it with a vengeance in this off-the-bencher.

“The issue for decision is whether petitioner received certain compensation for services during 2016 and failed to report that income on his [year at issue] federal income tax return (return).

“Petitioner was employed by BSC during [year at issue]. He was paid for the services he provided to that company during that year. The payments that he received from BSC are shown in BSC’s records and reported on a Form W–2, Wage and Tax Statement, that BSC issued to petitioner. That compensation, which is not reported on his [year at issue] return, constitutes income that is includable in petitioner’s [year at issue] income and nothing else need be said on the point. See § 61(a)(1). Respondent’s determination of the deficiency as shown in the notice is sustained.” Transcript, at p. 4. (Name omitted).

CSTJ Lew ties the record set by Judge Pugh. See my blogpost “The Shortest Way With Dissenters – Part Deux,” 3/22/23.