Unhorsing the Boss Hoss by means of the Nirvana fallacy fails despite the attack of the trusty attorneys for Habitat Green Investments, LLC, MM Bulldawg Manager, LLC, Tax Matters Partner, Docket No. 14433-17, filed 2/6/25, despite another audacious effort to scuttle chops via summary J, led by Vivian D. (“Golden”) Hoard, Esq.

Judge David Gustafson agrees that Mr. B, who supervised RA E (names omitted) throughout the examination of the Dixieland Boondockery at issue, was best fitted to give the hoofprint that sealed the chops. But Mr. B had been superseded as Boss Hoss by Ms. V when he sought and got approval from her, and thereafter communicated same to the Greens.

“We can assume (as petitioner asserts) that Mr. B was the immediate supervisor during all of the substantive work of the audit and that he would have been the ideal and most knowledgeable supervisor to evaluate the proposed penalty determination. However, the statute does not require the ideal. All it requires is that the approver be the immediate supervisor. Under Rule 121 we assume that Ms. V was the supervisor at the time she signed the approval; and under that assumption, section 6751(b)(1) is satisfied.” Order, at p. 1.

Once again, the actual is the enemy of the ideal.