Judge David Gustafson has given me the sad news that Arthur M. Bialer, T. C. Memo. 2026-110, filed 10/29/26, has been turned down for his whistleblower award because another blower beat him to IRS and the Senate Permanent Subcommittee on Investigations.

I got seven (count ’em, seven) blogposts out of Arthur’s jousts with the Ogden Sunseteers. Even though Judge Gustafson has to remind Arthur that the OS decide who gets an award and how much, Arthur wants to blame the courts for the shortcomings of Section 7623. He claims the grunts at LB&I made the determination, even though the instruction sheet from the OS says they make the call.

Still, Arthur was in the great tradition of my former client Mike Lissack, Suzanne Jean McCrory, that hardy perennial, and the late, great Fighting Joe Insinga, happy warriors who threw themselves headlong against the iron gates of Ogden, even to the Chief Whistler.

Art’s term is over, I fear.