I cannot count how many times I’ve used the ancient jibe that lawyers can’t add. But ex-Ch J Kathleen (“TBS = The Big Shillelagh”) Kerrigan has found one who can in Jeffery Dieffenbach, T. C. Memo. 2026-67, filed 8/13/26. Although his trial tactics may not be the best, Mr. Dieffenbach was either employed, or served as an independent contractor, as a bookkeeper, and was duly compensated as such, during at least some of the five (count ’em, five) years at issue.

Unfortunately, Mr. Dieffenbach did not file tax returns for those years. Mr. Dieffenbach was a licensed attorney in CT, T. C. 2026-67, at p. 2.

This is his second time around in Tax Court. I did not chronicle the first, as it was a toss for no jurisdiction. Hence his res judicata argument fails, as do his allegations of Exam irregularities (Greenberg’s Express). His Section 7605 multi-examinations argument founders, as replacing a retiring examiner with a new one doesn’t create a second exam. Both examiners had the same supe, and both duly Boss Hossed Mr. Dieffenbach.