I rarely neglect an opportunity to give the Whistleblower Office, s/a/k/a The Ogden Sunseteers, the Psalm 141:5* treatment when I perceive a misstep. But in fairness, I hereby acknowledge they got it right, as did Judge Vasquez, in Bruce Edward Johnson, T. C. Memo. 2024-94, filed 10/17/24.

Now lest I be misunderstood, I think that Bruce Edward blew rightly on the dubious 501(c)(whatever), that was running a hospitality and entertainment venue, thereby raking in the moolah to the tune of a $1.4 million UBIT deficiency. And the RA at Exam thought so, relying on Bruce Edward’s blowing wherewith to chop said 501(c)(whatever).

But said 501(c)(whatever) hied themselves off to Appeals, where the AO found that “the revenue streams from the entertainment and hospitality facilities ‘contribute[] importantly to the achievement of that exempt purpose by improving the services available to patrons visiting the facilities, raising additional revenue, and supplying more jobs for the economy.’” T. C. Memo. 2024-94, at p. 3, and tossed deficiency and chops.

Cynical old me, I can’t help but wonder if local politicos came to the aid of the 501(c)(whatever), extolling its attempts to aid the hard-laboring peasantry (and voters) of their constituency.

Howbeit, the golden shower turned to drought, and the Ogden Sunseteers booted Bruce Edward with the “no dough, you go” blow-off.

Of course, Bruce Edward wants Judge Vasquez to reverse Appeals’ “erroneous view of the law.” T. C. Memo. 2024-94, at pp. 6-7.

Best o’ luck wi’ that one, Squire.

Judge Vasquez’s hands are thoroughly tied. “(W)e do not have authority to ‘review the Commissioner’s determinations of the alleged tax liability to which the claim pertains.’ Nor do we have authority ‘to direct the Secretary to proceed with an administrative or judicial action.’ While petitioner’s concerns about the charitable function of the target may be sincere, we cannot grant him the relief he seeks.” T. C. Memo. 2024-94, at p. 7. (Citations omitted, but they’re the usual).

Taishoff says both the Ogden Sunseteers and Judge Vasquez got it right, despite Bruce Edward’s views (and mine). Of course, he knows the facts and I don’t. So, per contra, if someone from the 501(c)(whatever) or IRS or Appeals wants to give me the Psalm 141:5* treatment with proofs in hand, I won’t “grouse, nor crack on, nor blind,” as the Man from Mumbai said.

* http://bible.oremus.org/?passage=Psalm%20141&version=cw