I’ve had a lot to say about apparently arbitrary Section 6673 frivolity chops. For the most recent, see my blogpost “Every Dog Gets One Bite,” 5/2/23.

I then suggested one free bite for the frivolite, to be followed by a chop for recidivism.

Judge Pugh seems to adopt that view in Louis Giannini & Dawn Giannini, Docket 4623-22, filed 7/24/23. Lou & Dawn were prior contestants in T. C. Memo 2022-65, which I blogged under the title “Scholar Pat on Frivolites,” 6/23/22.

While ostensibly eschewing somber reasoning and copious citation of precedent, Judge Pugh lays a bunch on Lou & Dawn, who frivol away notwithstanding.

I have to award Lou & Dawn something for the following. “…respondent filed a Motion for Summary Judgment…. We directed petitioners to file a response by May 15, 2023, but they missed that deadline. And, after petitioners did not respond timely we entered an Order on May 24, 2023, setting respondent’s Motion for hearing at the June 12, 2023, calendar call. Instead of appearing, on June 2, 2023, petitioners filed a Complaint against the U.S. Department of Justice in the U.S. District Court for the Eastern District of Wisconsin (Civil Action No. 23-C-0693), concerning this case and the tax year at issue. On June 8, 2023, the Court received from petitioners a copy of their Complaint which we filed as their response to respondent’s Motion.” Order, at p. 1.

How ’bout a nomination for The Rounders’ Hall of Fame?

Judge Pugh, of course, is not amused. She amerces Lou & Dawn a $1K Section 6673 chop, and throws in the following at no  extra charge: “We again warn petitioners that if they do not abandon their misguided positions—e.g., that wages received for services are not taxable income, even though reported to them as such, and they are not subject to tax—a greater penalty may be imposed in future cases before this Court.” Order, at p. 4.