Paul Williams’ and Roger Nichols’ 1971 hit for the Carpenters about sums up today, as we await rain and snow on this Minor Outlying Island off the Coast of North America. Judge David Gustafson must again brush off the frivolities of Jack Donald Supinger, Docket No. 4810-23, filed 2/12/24.

Jack Donald claims he’s not a citizen because DHS has no record of him, but the Fourteenth Amendment puts paid to that; his claim he’s not resident is belied by his SC address. And his claim he has no “equitable contract” with the US of A is also off target. Resident aliens are taxed here, nonresident aliens are taxed on US-sourced and effectively-connected income, and Congress has the Sixteenth Amendment, hence they don’t need no contract. So Judge Gustafson gives Jack Donald the Section 6673 frivolity yellow card at no extra charge.

Ch J Kathleen (“TBS = The Big Shillelagh”) Kerrigan has to deal with a Genius Barista-generated non-sealing of a bushelbasketful of documents that should have been sealed, in Cory Lynn Rensmon, Docket No. 8871-21, filed 2/12/24. This is an example to those who want records and dockets sealed that, even when you get an order sealing the stuff, maybe it doesn’t always get sealed or stay sealed. Going to Tax Court may be dangerous to your privacy health.