It’s more than seven (count ’em, seven) years since Judge Holmes’ concurrence in Graev forecast exactly what did happen; see my blogpost “Stir, Baby, Stir – That Silt,” 12/20/17. Almost every big-ticket SND chop petitioned features IRS’ summary J motion establishing that Section 6751(b) got the “in the breach than in th’ observance” treatment.

And since 11 Cir has said “any time before supe loses charge of RA,” every supe seeing a penalty approval lead sheet gets the e-stamp ready for the moment the senior counsel at OCC signs off. But it’s the RA and his/her supe who are the determinator and the immediate supervisor.

Judge Albert G. (“Scholar Al”) is down with that in Ivey Branch Holdings, LLC, Ivey Branch Investors, LLC, Tax Matters Partner, T. C. Memo. 2025-63, filed 6/9/25. He twice brushes off the objections from Vivian D. (“Golden”) Hoard, Esq., and her team as “frivolous,” T. C. 2025-63, at pp. 6 and 8, respectively.

If the supe cleaned up the RA’s recommendations, it was still he (RA) and not she who made the initial determination. If the supe asked the TEFRA Coordinator for advice, the supe was still the supe. OCC senior counsel just fly-specked the already determined documents for form.

“In his capacity as the reviewing Chief Counsel attorney, Mr. F had no familiarity with the substance of the Ivey Branch examination. His advice, like Ms. [TEFRA Coordinator]’s, was purely technical in nature, designed to ensure that the FPAA package met all formal requirements.” T. C. Memo. 2025-63, at p. 7. (Names omitted).

And Ms. Hoard gets no discovery. “The record conclusively establishes that RA N made the ‘initial determination’ to assert the penalties in question and obtained timely supervisory approval from Ms. C. We have repeatedly held that a manager’s signature on a penalty approval form, without more, is sufficient to satisfy the statutory requirements.” T. C. Memo. 2025-63, at p. 9. (Names omitted).

So Section 6751(b) is reduced to a ritual rubberstamp, which does nothing to further its ostensible purpose of requiring a coolheaded second look before dropping chops to bludgeon settlements out of taxpayers.

And the silt-stir blunges on.

See also Bear Creek LKB Holdings, LLC, Bear Creek Investors II, LLC, Tax Matters Partner, Docket No. 16378-21, filed 6/9/25. Judge Christian N. (“Speedy”) Weiler gives even shorter shrift to the Bear Creekers.