That’s Christopher (“Gentleman Chris”) Aubuchon who earned that sobriquet from Judge Christian N. (“Speedy”) Weiler back in 2024; see my blogpost “I Sing the Transfer Electronic,” 12/23/24.

This time in T. C. Memo. 2026-87, filed 9/16/26, Judge Jeffrey S. (“Schwer”) Arbeit, though acknowledging Gentleman Chris ” is well educated; he holds a doctorate from Stanford University and has founded several companies. Aubuchon I, T.C. Memo. 2024-115, at *2. He has served as chief executive and chief technology officer of those companies, where he received compensation for services. See id. Throughout the proceedings, he has shown his ability to research the law and draft polished, though mistaken, filings. He has also demonstrated that he can understand the law when doing so suits his purposes. In these cases he has spent considerable time and effort submitting forms to the IRS to ‘correct erroneous W–2 information,’ writing letters expounding his view of the law, and filing returns asserting that he is ‘not liable,’ nevertheless he has been warned and chopped aforetime, so gets $5K Section 6673 frivolity.

This despite his “respectful and well-spoken” demeanor. T. C. Memo. 2026-87, at p. 2.

And a footnote.

“While he may consider the penalty here modest, petitioner would do well to consider this his final warning. Should he appear before us in the future, he should not again make frivolous arguments.” T.C. Memo. 2026-87, at p. 10, footnote 7. Somber reasoning and copious citation of precedent follow.