Bradley L. Swain and Linda S. Swain, T. C. Sum. Op. 2026-9, filed 9/24/26, have a Third Amendment problem. They can’t pay their self-reporteds because their “Form 433–A indicated that petitioners’ adult son, adult daughter-in-law, and three grandchildren were living in petitioners’ household. Consequently, petitioners’ claimed expenses resulted in $46 of excess monthly income. Petitioners had not claimed any of those individuals as dependents on their returns. Nor did petitioners provide any explanation as to why the expenses of their adult son, adult daughter-in-law, and three grandchildren should be allowed despite the fact that petitioners had not claimed any of them on their returns.” T. C. Sum. Op. 2026-9, at p. 3.

Taishoff says nor did they provide evidence why none of those quartered on the Swains was incapable of providing any portion of their sustenance.

Judge Benjamin A. (“Trey”) Guider, III, finds Appeals checked the right boxes. People not claimed as dependents don’t count, and Brad and Linda never provided information on the term life policies they alleged they were carrying on themselves. Note IRM 5.15.1.11 (Nov. 22, 2021) allows such policies as necessary expenses.

One wonders who prepared those returns.