When it comes to holding the basketball in the backcourt (sorry guys, it’s that time of year again), when procrastinator meets procrastinator neither gets a free throw.

The backdrop here is a designated hitter from STJ Lewis (The Right Speller) Carluzzo, Loretta Lee Wanat, Docket No. 19944-07S et seq. Fans of taishofflaw.com will remember the highflying Loretta Lee from my blogpost “Tax Court As Preparer?”, 9/17/12.

Loretta Lee didn’t bother filing three years’ worth of 1040s, while bedding down the dogs (she manufactured and sold dog’s beds; I’ll spare you the “gets up with” part). Of course, she flunked Substantiation 101, so Judge Lew sends her off to a Rule 155 faceoff with IRS.

Now comes Loretta Lee and protesteth as follows: IRS claims I’m in married filing separately status, but I’m single. Moreover, IRS delayed starting the Rule 155 beyond the time specified in Rule 155(b), when parties disagree on the computation. To review the time frame “A party shall file such party’s computation within 90 days of service of the opinion or order, unless otherwise directed by the Court.”

Yes, says Judge Lew, IRS was late, but so were you. “Because Rule 155 has equal application to both parties, and because both parties failed to proceed in the manner contemplated by Rule 155(b), petitioner’s complaint will not be addressed.” Order. p. 1.

But Judge Lew does give Loretta Lee a minor bye: “ORDERED that on or before April 15, 2013, respondent respond to petitioner’s claim with respect to her proper filing status.” Order, p. 1.