If it's the '23 case, I could see it not having happened yet (the IRS wheels turn slowly). But at risk of saying the obvious here, just because he says he wasn't billed doesn't mean he wasn't. One of the first things to pop up when searching for him or Freedom Law School is a conviction that he tried to help someone avoid, but failed.
You're absolutely right.
The reason I don't find his claim about not being billed unbelievable is that the IRS got their court win, which is probably what they really wanted.
Billing him would open up an opportunity for him to relitigate the issue by not paying that bill. If his argument has held up in court multiple times, then it's probably not worth risking that you might lose the precedent that was just won, if you're the IRS.
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and it might not be worth their time and effort. especially if they are chasing pennies on the dollar.
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