I am sure Barry Charles Portnoy, Docket No. 13701-13L, filed11/13/26,is thoroughly tired of the lame attempts at humor every time his name is mentioned, so I’ll spare him and y’all.

I’ve often complained of the length of time cases linger at US Tax Court, but Barry Charles’ bankruptcy proceeding in USBCEDPA lasting eight (count ’em, eight) years is up there. Howbeit, said bankruptcy discharge didn’t clear the Section 6672 TFRPs for three (count ’em, three) entities for which Barry Charles was unable to establish responsible personhood. See Barry, T. C. Memo. 2010-57, filed 3/24/10.

Except.

IRS conceded that one of those three entities was off the table, because the TFRP wasn’t properly assessed for that one. Barry Charles conceded the remaining two entities’ TFRPs. so game over, right?

Not yet.

Barry Charles “… requests that the Court deny the Commissioner’s [summary J] Motion and ‘order the Respondent to immediately pay [Mr. Portnoy] his overpayment of $10,985.63 plus interest.’ Mr. Portnoy argues that because the Commissioner conceded that D’s trust fund recovery penalty was not properly assessed, the payments made towards the D liability should be credited toward the B and A liabilities. By Mr. Portnoy’s calculation, payments of $103,087 and $12,546 that were attributed to D should be credited against the $104,647 A and B liabilities, and the remaining amount should be refunded or credited to Mr. Portnoy.” Order, at p. 3. (Names omitted).

Sorry, Barry Charles, says Judge Ronald L. (“Ingenuity”) Buch. “The Commissioner conceded that the trust fund recovery penalty relating to D was not properly assessed. The Commissioner’s termination of collection efforts as to that liability divests us of jurisdiction under Internal Revenue Code section 6330. Commissioner v. Zuch, 605 U.S. 422 (2025). In Zuch, the Supreme Court held that we lack jurisdiction under section 6330 to resolve tax disputes between a taxpayer and the Commissioner when the Commissioner is no longer pursuing a collection action. Zuch, 605 U.S. at 432; see also Greene-Thapedi v. Commissioner, 126 T.C. 1, 7 (2006). Accordingly, we do not have jurisdiction with regard to the D liability.” Order, at p. 4. (Name omitted).