Some might think Immunologist Edward Francis Bachner, IV (EFB4) more than a bit of a rogue, if they read Judge Morrison’s account of EFB4’s doings in Edward Francis Bachner, IV and Rebecca Gay Bachner, T. C. Memo. 2023-148, filed 12/13/23, or my blogpost “On Information and Belief,” 10/4/23..

Besides EFB4’s talent for fictional W-2s, life insurance applications, and Forms 1040 MFJ, it is alleged he sought to knock off Rebecca Gay for the $20 million insurance policy he placed on her life.

Judge Morrison deals with jurisdiction. The SNOD is addressed to both EFB4 and Rebecca Gay, although Rebecca Gay gets total innocent spousery; innocent spousery of one party doesn’t efface Tax Court jurisdiction on a timely filed petition.

Likewise, fraud chops alone are enough for deficiency jurisdiction. “A notice of deficiency that determines a fraud penalty under section 6663, but no deficiency, is a valid basis for the Court to take jurisdiction (upon the filing of a timely petition) to determine the amount of the underpayment and the amount of the underpayment due to fraud.” T. C. Memo. 2023-148, at p. 25. (Citations omitted).

As for jurisdiction over Rebecca Gay, deficiency jurisdiction includes possible overpayment, so an innocent spouse may still be in the money.

And even when jurisdiction is lacking for one spouse, that does not let the other off the hook.

As for fraud, you can read for yourself, T. C. Memo. 2023-148, at pp. 29-35.

EFB4 bought tetrodotoxin, wherewith allegedly to dispose of Rebecca Gay. This is a neurotoxin, which in tiny, almost undetectable, amounts is deadly. It’s found in puffer fish, a Japanese delicacy, preparation of which is restricted to chefs of grandmaster status because of the risk to the gourmet. It features in the late mystery writer and champion jockey Dick Francis’ 1991 thriller “Comeback.”

So what could EFB4’s “redeeming quality” be?

I am a great fan of the late Dick Francis’ work. If EFB4 is too, that may be his only redeeming quality.