Eric J. Geppert & Mary L. Geppert, Docket No. 946-20L, filed 6/7/23, started off their Tax Court careers represented by one and the same attorney, whom I’ll call Howdy. But six months into the program, IRS moves for summary J, indicating in the Declaration supporting same by SO who handled the CDP whence arose this petition that Howdy might be a fact witness. In consequence whereof, Howdy, seeing a conflict of interest, asks for time to respond, and gets it.

Within a month thereafter, two (count ’em, two) new attorneys sign aboard, but they purport to represent Eric only. Howdy never asks to be relieved as attorney for Mary, but shows up in the numerous filings made thereafter by the two relievers, all on behalf of Eric only.

If y’all are wondering why the headline first written at the head hereof is applicable, the two relievers ask Tax Court ‘to declare 26 U.S.C. §7443(f) unconstitutional and disqualify all the judges of the Tax Court until such time as §7443(f)’s constitutional infirmity is cured.’” Order, at p. 3.

Chaps, had you read this my blog, specifically my blogpost “Necessity Knows No Law,” 2/6/17, you’d know that was a nonstarter. And when you doubledown by asking for remand to Appeals and then filing a “Motion to Declare IRS Independent Office of Appeals Unconstitutional as Violating Separation of Powers & Set Aside IRS Independent Office of Appeals Actions,” Order, at p. 4, you know you’re in the running for a Taishoff “Oh, Please,” if not a Section 6673 frivolity chop.

Judge Alina I. (AIM”) Marshall, chronicling these antics, finally notes that IRS’ counsel, and the relievers (and maybe Howdy), filed a Joint Status Report stating “given that Mrs. Geppert has not had an attorney appear on her behalf, counsel for Mr. Geppert believes the Court must take her pro se status into account.’” Order, at p.4.

Well, is she pro se? Howdy never tried to sign out as her counsel, no one tried to sub in for her, and Judge AIM never let Howdy out. Besides, Judge AIM hasn’t heard from Mary.

So Judge AIM hands Mary a laundry list of these goings-on, and asks her to respond.

I’ll give Mary a wee hint: Mary, find an attorney who knows what s/he is doing.