Judge Adam B.(“Sport”) Landy gives the Ogden Sunseteers another win (I wonder if the WBO is getting tired of winning) in William Pratt, T. C. Memo. 2026-31, filed 4/6/26. The OS sent William’s claim to SB/SE classifier, who brushed it off as too small ($10K in dispute) to pursue. In a five-page rehash of Li, Lissack, Meidinger/Kennedy, all of which I’ve blogged, Judge Sport Landy finds no jurisdiction. I suppose this merits a T. C. Memo. to show whistleblowers are taken seriously, despite their minimal success rate. But why IRS had to put three (count ’em, three) lawyers on this case, when a first-year law student could have won this, eludes me.

A couple years ago (hi, Judge Holmes), a pro se inspired me to revisit The Rock of Svithjod; see my blogpost “Svithjod Revisited,” 5/10/24. I lamented yet again the waste of scarce Tax Court judicial resources in busywork orders, which any judge’s clerk could handle, freeing the judges to cut down the dockets. The protagonist of that blogpost has departed this vale of tears, so we get Richard W. Medley, Docket No. 13611-22, filed 4/6/26. Judge James S. (“Big Jim”) Halpern, hearing from IRS’ counsel that neither spouse nor child of the late Richard could be found to take up his quarrel with the foe, invites them in.

Freya Pearson, Docket No. 4536-21, filed 4/6/26, ties my personal record for stalling a case that I had to lose on the law, but I was in State court and so actually had to oppose summary J and take an appeal to do it. Freya just stalled for five (count ’em, five) years, with continuance after continuance.  Exasperated, Judge Rose E. (“Cracklin”’) Jenkins fires an eight-page barrage of somber reasoning and copious citation of precedent, tossing the petition and excoriating Freya for repeated disregard of this Court’s orders, so that another continuance would simply reward her for her conduct, such that any sanction short of dismissal would be insufficient, and would simply reward her for her conduct.