On January 2, 2020, the Tax Court issued a Memorandum Opinion in the case of Gebman v. Commissioner (T.C. Memo. 2020-1). The issue presented in Gebman v. Commissioner was whether the taxpayers had substantiated any of their positions with regard to their deficiencies, penalties, or relief sought, and if not, were their positions frivolous. Penalizing Whack-A-Doodlery, the Tax Court’s Prerogative in Gebman v. Commissioner In this deficiency and penalties case, the Tax Court’s distaste for the