Joseph J. Zajac, III, T. C. Memo. 2025-33, filed 4/10/25, making his fourth appearance in this my blog, got his second trial (see my blogpost “Second Time Lucky,” 12/26/18). He did eke out a $17.5K Section 104 exclusion for physical injury and mental distress damages arising therefrom when some MA police allegedly roughed him up.  Ch J Kathleen (“TBS = The Big Shillelagh”) Kerrigan could Cohan half the amount JJZIII got in settlement.

The rest of his deductions didn’t do so well. JJZIII was definitely in five-and-ten 20% territory going into the Rule 155 beancount.

But what about the online Section 6751(b) Boss Hossery?

“Petitioner argues that because the supervising agent did not sign the Civil Penalty Approval Form until September 3, 2014, section 6751(b) was not satisfied. We disagree. The record reflects that the revenue agent assigned to petitioner’s case obtained supervisory approval by email before sending petitioner Letter 5153 and the Examination Report. This was noted by the supervising agent on the Civil Penalty Approval Form, where he left a handwritten notation that the penalties had already been ‘approved by email to RA.’ Since the method of approving penalties need not take a particular form… the revenue agent timely obtained approval….” T. C. Memo. 2025-33, at p. 22. (Citations omitted).

Likewise the enhanced chops asserted in the amended answer, approval of which is shown by immediate supe’s initials on the motion to amend (filed) and amendment (lodged) prior to service thereof on JJZIII. So what remains of the bulwark supposedly erected by Congress in Section 6751(b) to shield the innocent taxpayer from RA bludgeoning?