For readers unfamiliar with Kipling or G. M. Fraser, “bukh” is an Anglicized version of a Hindi word meaning to talk. In the Anglo-Indian, it takes on a further meaning of to expatiate, to provide Sir W. S. Gilbert’s “corroborative detail, intended to give artistic verisimilitude to an otherwise bald and unconvincing narrative.”

Two of today’s cases show the necessity of the foregoing.

Liangguo Chi, Docket No. 17532-24L, filed 6/24/26, seeks “the following collection alternatives: an installment agreement, an offer-in-compromise, and a lien withdrawal.” Order, at p. 1. And Liangguo also says he has $4.5 million in equity in his assets, but the Federal tax lien makes it impossible for him to borrow to satisfy the $2.5 million in tax debt he owes.

Except.

Liangguo never provides documentation for any thereof despite being given ten (count ’em, ten) months to do so. Judge Travis A. (“Tag”) Greaves gives IRS summary J sustaining the lien.

Frederick Whigham, T. C. Memo. 2026-55, filed 6/24/26, tells a tale of illness and bereavement but fails to disclose where he puts his rental income and won’t realize on his equity, Judge Rose E. (“Cracklin'”) Jenkins finds Fred’s parsimony with facts and figures is enough to deny him relief from the levy he petitioned.