Occasionally, but more often than I’d like, a case that promised good, sustained blogfodder turns out to be a damp squib. The bifurcated trials in William M. Hefley and Aimee J. Hefley, T. C. Memo. 2024-4, filed 1/9/24, go by the board, as Aimee withdraws her petition to review denied innocent spousery (T. C. Memo. 2023-4, at p. 3, footnote 4), leaving us with the SNOD for three (count ’em, three) tax years.

It’s a bunch deductions substantiations (hi, Judge Holmes), and as Wm and Aimee put in no evidence, IRS wins on a walkover. Apparently Wm and IRS were prepared to sign to a supplemental stipulation that would have maybe allowed some of the disputed deductions. Aimee balked, so the supplemental stip can’t go in on the trial, T. C. Memo 2024-4, at p. 4. And neither Wm nor Aimee offered anything else.

When I saw the Hefleys show up on the website today, I cyberthumbed through my old blogpost “Slipped Through The Cracks?” 11/15/19, which it turns out had gotten six (count ’em, six) views in recent days. Maybe some people knew something was up; I wish they’d told me.

If you read that blogpost, you can see why I hoped for better than this.