Judge Ronald L. (“Ingenuity”) Buch holds in an off-the-bencher that William McGarvin, Docket No. 14615-22, filed 3/25/25, loses whether he is in default for nonappearance or on the merits.

But IRS doesn’t get decision in the amount of the SND because IRS can’t add.

“Mr. McGarvin’s failure to appear and failure to comply with the Court’s orders place him in default. The appropriate remedy is to enter a decision for the Commissioner. However, the Commissioner’s Notice of Deficiency contains a $418 error (treating a $209 capital loss as $209 of capital gain). Accordingly, a decision will be entered under Rule 155, so that the Commissioner may correct this error.” Transcript, at p. 12.

Same result on the merits.