It’s common in Tax Court litigation: IRS moves to toss, and petitioner stands mute, despite the Judge’s or STJ’s invitation to bukh. And the result is usually less than optimal for the mutant.

But the exception proves the cliché, and Ala Abufarie, Docket No. 17943-22, filed 11/20/25, probably does as well by saying nothing as by writing his/her autobiography in response to IRS’ motion to toss for want of prosecution.

Judge Morrison rewards Ala’s reticence, taking IRS’ concessions into account as he does the arithmetic on the two (count ’em, two) years at issue, sending off Ala with a deficiency, an add-on, and a chop, but less than what the SND claimed.

Without knowing the facts, of course, I can’t say Ala did better keeping still, but it sure looks that way.