Judge Elizabeth A. (“Tex”) Copeland sings out a variant of that old cadence I (and a generation now thinning out) remember so well. Judge Tex Copeland is telling Peter E. Barker-Homek, half of Peter E. Barker-Homek & Shay Serdy, Docket No. 2172-17, filed 3/31/26, that he must sort out his bankruptcy dischargeability issues elsewhere than at The Glasshouse in the City of the Partial Shutdown. 

Peter wants an order clarified, but exactly which order and how it is unclear are themselves unclear. Order, at p. 2. Judge Copeland surmises Peter means whether she or the BJ in whichever of the three (count ’em, three) bankruptcy cases he and Ms. Serdy filed can decide which, if any, of the deficiencies he’s now petitioning are discharged or dischargeable. The last of the bankruptcy cases resulted in an order returning the deficiency case to Tax Court to decide whether there are deficiencies at all, and if so, how much is owed.

Tax Court decides deficiencies, Bankruptcy Court decides dischargeability.

“On this point, we refer the parties to our holding in Neilson v. Commissioner, 94 T.C. 1, 9 (1990), where we clarified that ‘we are without subject matter jurisdiction [to determine dischargeability] and petitioners, if they want a ruling on their dischargeability position, would be required to seek the jurisdiction of the bankruptcy court.’ What this means for Mr. Barker-Homek in this case is that we must conclude our deficiency determination before such deficiency can be discharged in bankruptcy.” Order, at pp. 2-3.

Judge Copeland lays out two (count ’em, two) scenarios this case might follow, but refrains from any more, and strongly suggests the parties settle the numbers.

Peter is rebuked for failing to serve Ms. Serdy (who is mail only, not electronic), leaving the burden on Mr. Jeane and his faithful few.

Oh yes, Peter also moves to reopen the record and recuse Judge Copeland, but those will have to await IRS’ replies. Cain’t hardly wait.