Interesting argument and ruling.  Will see this going to the district court, I suppose.

At the end of the day, taxpayers who are delinquent don't have two legs to stand on when the statutory language is so clear, regardless of whether the IRS can administratively impose and collect the penalties.  I don't see how Edward M. Robbins, Jr. can pull a bunny out of his hat to defeat the imposition of the penalties.

Even if the IRS needs to pursue this through civil actions, it's ultimately a double edged sword that doesn't favor small taxpayers.