The brief referred to a memo issued by a United States Tax Court in the case of Benjamin J. Ashmore v. Commissioner of Internal Revenue. The matter concerned an accuracy-related penalty assessed for failure to report wage income.
Here's the part that's funny taken from the original memo:
Petitioner has been employed since 2004 as a senior policy analyst for the
U.S. Department of Housing and Urban Development (HUD), for which he
regularly deals with numbers, formulas, and details. Petitioner has earned two
master’s degrees, one in public policy and the other in business administration.
Okay, maybe not laugh out loud funny. But definitely tax geek funny.