CSTJ Lewis (“The Name”) Carluzzo has good advice for frivolites of the Section 6702 all-zeros persuasion. If you’re sending in more than one all-zeros returns, get down to the local stationer’s boutique and buy a rubber stamp that says “COPY.” And lay about you with a will.

Clearly a lot of people remember Gwen Kestin and her 1040X barrage; my blogpost “From the Serious to the Frivolous,” 8/29/19, has accumulated 808 (count ’em, 808) views to date, fourth on the all-time individual blogpost list. And Christian Silver, Docket No. 3372-20L, filed 5/22/23, must have gotten the word, as he sends two (unlabeled) copies of his late-filed return to IRS headquarters and to Treasury. The original return was late-filed seven months earlier.

IRS hits Chris with three (count ’em, three) Section 6702 $5K chops, and follows with a NITL, but the SO at Appeals drops one of the three.

In today’s off-the-bencher, CSTJ Lew finds that since Chris asked for refunds from withholdings from his wages, he got wages, so his all-zeros means game over on liability. And CSTJ Lew is not to be trifled with by frivolites playing the Kestin gambit.

“The only matter that deserves attention is petitioner’s claim made in the petition that a sec. 6702 penalty has been imposed on a copy of his original return as we have held that the imposition of a section 6702 penalty on the copy of a frivolous return is not appropriate. See Kestin v. Commissioner, 153 T.C. 14, 19 (2019). On the forms themselves, however, neither document is expressly identified as a ‘copy’ of the other,  and both are considered purported returns as each claims a refund. See Callahan v. Commissioner, 130 T.C. 44, 53 (2008). It follows, and we hold, that respondent has met his burden of proof in this case with respect to the imposition of both penalties, and petitioner is liable for both section 6702 penalties here in dispute.” Transcript, at p. 8.

Word to the stationers: Lay in a big stock of “COPY” stamps. And tell ’em Lew and Lew sent ya.