Some may think the cognomina I assign Tax Court judges are mere caprice. I assure you, that is not the case. In proof whereof, I offer Judge Jeffrey S. (“Schwer”) Arbeit’s order in Christoper Aubuchon, Docket No. 15097-24, filed 10/22/26.

Christopher (“Gentleman Chris”) Aubuchon, s/a/k/a Christopher Aubuchon, Ph. D., now makes his third appearance in this my blog, again displaying his genteel frivolity, against which Judge Schwer Arbeit warned him in terms described in my blogpost “The ‘Quintessential Tax Protester’ Is Back,” 9/16/26.

Gentleman Chris made a Rule 161 reconsideration motion, to which Judge Schwer Arbeit a couple days ago (hi, Judge Holmes) ordered IRS to respond. But on reading Gentleman Chris’ papers, Judge Schwer Arbeit lets IRS off, and lays a blast on Gentleman Chris.

“Petitioner asks that we distinguish his frivolous positions ‘from the independently presented evidentiary and procedural issues.’ But this is just artful rhetoric: he makes the same arguments we have already rejected. We won’t explain to him yet again why he is mistaken, and we won’t ask respondent to do so either.

“Another point. In our opinion, we imposed a $5,000 penalty under section 6673(a) for advancing frivolous or groundless positions. Petitioner now asks us to vacate that penalty. We decline to do so. As we have stated twice before, petitioner understands his tax liability. See Aubuchon, T.C. Memo. 2026-87, at *10. Nonetheless he continues to assert frivolous and groundless positions. Let this be his final warning: Next time the penalty will be higher. See Aubuchon, T.C. Memo. 2026-87, at *10 n.7. He is lucky we do not take the opportunity today to increase the amount.” Order, at p. 1.

Schwer means hard, as in “hard work.”