Judge Elizabeth Crewson Paris has entered decision in AG Processing, Inc A Cooperative and Subsidiaries, Docket No. 23479-14, filed 9/30/25, a mere two days shy of eleven (count ’em, eleven) years after the petition was filed, and a merer (if there is such a word) eighteen days shy of six (count ’em, six) years after Judge Paris’ opinion, for which see my blogpost “A Hill of Beans,” 10/16/19.

The three (count ;’em, three) years at issue are 17, 16, and 15 years ago respectively. The two refunds involved were paid 17 and 16 years ago, respectively. For the third year at issue there was neither deficiency nor refund.

Those who were my readers at the time of the aforementioned blogpost still sentient may recall that the opinion ended with a Rule 155 beancount. Four (count ’em, four) days ago, IRS moved to entry of computation.

As a lawyer I admittedly cannot add, but if my calculator is correct (which I neither guarantee nor warrant) the beancount lasted from October 16, 2019 until September 25, 2025, just 21 (count ’em, 21) days shy of six years.

That must have been one heluva mountain of beans.