Neither Hamlet’s immortal lament nor the protest of Andrew Tabaka, Chris Tabaka, Next Friend, T. C. Memo. 2026-70, filed 8/18/26, move Judge Albert G. (“Scholar Al”) Lauber. Chris pointed out that IRS had failed to credit the late Andrew with two (count ’em, two) payments made against the deficiency to which the late Andrew stiped out before he became the late Andrew. IRS had later corrected same, but still claimed interest from due date of return to paid in full. The case had gone to litigation prep before it settled out.

Judge Scholar Al applies ministerial and managerial, the Section 6404(e)(1) standbys, and finds IRS committed neither miscue.

“In short, the time that elapsed between April 16, 2018 (when the IRS first contacted petitioner in writing about the deficiency), and August 6, 2019 (when the Court issued the [stiped] Decision), was less than 16 months, including a trip to Appeals. Compared with the mine run of cases in this Court, petitioner’s case was resolved quite expeditiously. In any event, “[t]he mere passage of time in the litigation phase of a tax dispute does not establish error or delay” under section 6404(e).” T. C. Memo. 2026-70, at p. 6. (Citation omitted).

The only thing that took time was IRS getting information from third-party payors to substantiate the 1099-Rs at issue. Once the back-ups came in, the case settled.