Attorney-at-Law

TWO, SIX, TEN, AND ELEVEN

In Uncategorized on 12/04/2024 at 16:56

No, not another set of Tax Court codes. These are the page numbers (presumably) of the missing pages of the Transcript of Judge David Gustafson’s off-the-bencher in Peter M. Budde, Docket No. 4911-22L, filed 12/4/24, which appears on the Tax Court website.

So I can’t tell you the bases for Judge David Gustafson’s decision “sustaining in part petitioner’s liability for the penalties at issue and sustaining the determination of the Independent Office of Appeals of the Internal Revenue Service to collect the penalties by levy.” Order, at p. 1.

And that despite the Certification of Transcriber and Proofreader, which appears at page 12 of the Transcript, that “the foregoing pages, numbers 1 through 12 inclusive, are the true, accurate and complete transcript” of the oral decision of Judge Gustafson.

Maybe the paper Transcript is true, complete and accurate, but the website version sure isn’t.

  1. I propose a Section 6701(g) penalty on Judge Gustafson for filing a frivolous bench opinion.  My supervisor has approved this penalty.   Bob Kamman

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  2. Make that Section 6702(g)

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  3. Give Poor Judge Giustafson a break. This is the work of the Genius Baristas.

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