IRS is still flogging the dead cliché in Albero Holdings, LLC, Albero Investors, LLC, Tax Matters Partner, Docket No. 16284-21, filed 8/1/24. This is the second case I’ve blogged wherein IRS sought to bootstrap a Section 6662A reportable chop onto Notice 2017-10; see my blogpost “How Green Is Still Green Valley,” 2/8/23. And lost, both times.

Both USTC and the Elevenses say IRS didn’t follow the Administrative Procedures Act, hence Notice 2017-10 is procedurally invalid. So why this second futility, which the Alberos’ trusty attorneys blow off with partial summary J?

Judge Elizabeth Crewson Paris tells us.

“Respondent objects to petitioner’s Motion for Partial Summary Judgment and maintains that Notice 2017-10 is valid to preserve its argument for purposes of appeal.” Order, at p. 3.

Appeal where? Albero is a GA LLC; place of trial is Atlanta, GA. IRS is Golsenized to 11 Cir, where IRS lost on this very point just two (count ’em, two) months ago. See Green Rock, LLC, No. 23-11041, filed 6/4/24, and no, I didn’t blog it because it came up via USDCNDAL.

Taishoff asks, when do we get a Section 6673 against IRS? Or maybe a Section 7430 legals motion? Why should the Alberos pay the freight for this Sisyphean excursion? And why should we taxpayers foot IRS’ bill for wasting “scarce judicial resources”?