“The thing everybody knows cannot be proved too often.”

I can’t find the source just now, but I think it was Shaw’s music criticism. If any reader can help me, please comment below.

Howbeit, Judge Rose E. (“Cracklin'”) Jenkins sets the parties right by giving them a chance to think over their claim that their settlement agreement moots their deficiency case in Estate of Kevin N. Kalkhoven, Deceased, Kimberly Kalkhoven, Executor, Docket No. 31338-21, filed 2/20/26.

“… the parties filed a Motion to Dismiss on Ground of Mootness (Doc. 37). In the motion, the parties state that they have entered into a closing agreement, and that ‘there remains no dispute between the parties.’ … the Court issued an Order (Doc. 39) holding the Motion to Dismiss on Ground of Mootness in abeyance and directing the parties to file a status report.” Order, at p. 1.

Yes, Section 7121(b) means what it says. Absent fraud or malfeasance, closing agreements are final and courts have nothing more to say.

Except.

Section 7459(d) also means what it says. Dismissing a petition otherwise than for want of jurisdiction means entering decision in the amount stated in the SND.

Whereupon, the parties confabulate and “(I)n the Status Report, the parties state that they ‘have agreed that the Court should deny the joint Motion to Dismiss and that a decision consistent with the Closing Agreement should be entered into this case.'” Order, at p. 1.

They also ask for 45 (count ’em, 45) days to submit the proposed stiped decision, and get it.

A Taishoff “Well Played” to Judge Jenkins.

Taishoff says I thought maybe the petitioner was self-represented, and maybe the IRS had the rookies on this case. A quick docket search proved me wrong. The petitioner was represented by as heavy a bunch hitters (hi, Judge Holmes) as can be found. The IRS team is hardly less illustrious.

The leader of the petitioner’s team has expressed what I wish I had been. “I have the good fortune to lead a group of tax lawyers who not only enjoy mastering the intricacies of the tax code, but who also communicate in plain English and look for practical ways to help clients achieve their objectives.”

Let all practitioners say “Amen!”

And remember, a good practitioner is always learning.