Away back on 12/17/19, I stated that “I’m not saying that Barb and Hal are, or are not, injured innocents, nor that they are, or are not, gameplaying rounders. Without seeing all the papers, there’s no way I can say.” See my blogpost “Was Justice Scalia Right?”* of even date therewith, as my expensive colleagues would say.

Well, five (count ’em, five) years on, Judge Courtney (“CD”) Jones is beginning to think along those lines, at least as far as Hal is concerned. See Harold Kupersmit, Docket No. 6691-23L, filed 2/5/25.

Hal has petitioned a bunch stuff (hi, Judge Holmes), for most of which he has either had a chance to contest and lost at 3 Cir, or else never got tickets to Tax Court. And he never gave the AO the Form 433-A and the rest of it for the NITL for which he had properly petitioned.

Apparently no one at IRS or at Tax Court checked out Hal and spouse Barb’s previous history, or read my blog.

So Judge CD Jones can do nothing beyond the Section 6673 yellow card, with emphasis.

“Although the Court will not impose a sanction at this time, we caution Mr. Kupersmit that if he continues to pursue frivolous arguments in this or any subsequent proceeding, he may be sanctioned in an amount up to $25,000.” Order, at pp. 8-9. (Emphasis by the Court).

* https://taishofflaw.com/2019/12/17/was-justice-scalia-right/