Attorney-at-Law

TWO FRIVOLITES

In Uncategorized on 09/02/2026 at 16:53

I take an expansive view of the Rule of Completeness to note a pair of $2500 Section 6673 chops.

Judge Vasquez spares us the details of Myrna Marin, T.C. Memo. 2026-79, filed 9/2/26, but holds she frivoled $2500 worth, the usual unreported-income-protester-jive case.

OTOH, John W. Sprouse, T. C. Memo. 2026-80, of even date therewith (as my high-priced colleagues would say), gets his Section 6673 $2500 chop for excessive delay, stalling while claiming to try finding counsel. Judge Travis A. (“Tag”) Greaves also finds JW “lacked candor with the Court.” T. C. Memo. 2026-80, at p. 9.

I’m not surprised JW, who worked for Deloitte Consulting LLP, couldn’t find counsel. “… petitioner filed a document titled ‘Notice of Discovery Demand.’ Among other things, the document requested that respondent produce the birth certificates for ‘the clerk of court, the judge, and any of the DOJ staff employees.’ The document also requested materials that petitioner contended would establish that certain government actions constituted ‘aggravated identity theft.'” T. C. Memo. 2026-80, at p. 3. There’s more, but you get the picture.

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