And Play the Game

Those of us who have a sentimental turn of mind (even though we can laugh at sentiment) remember, and grin, at Sir Henry Bolton’s famous line (which I for one had misattributed to Kipling for years): “Play up, play up and play the game”.

Well, every working day there appear on the Tax Court docket dozens of unsigned petitions with unpaid filing fees, which, though timely filed, are jurisdictionally defective. And Ch J Colvin issues bushelbasketsful of orders chucking these into Outer Darkness, usually after giving the petitioners a second, and sometimes even a third, chance, to send in the $60 (or an Application for Waiver of Filing Fee) and sign the petition.

Well, there’s some good news even for the dilatory whose petitions wound up in Milton’s “Stygian caves forlorn”. It’s James Edward Orr, Docket No. 29053-12S, filed 7/10/13, with Ch J Colvin telling the story.

Jimbo filed a petition timely, and apparently even signed it, but didn’t pay. Almost three months later, Jimbo filed an amended petition, again apparently signed but again without the $60 or an Application for Waiver.

Ch J Colvin twice ordered Jimbo to pay up or apply, but he didn’t. Finally, Ch J Colvin tossed Jimbo’s petition and amended petition for want of jurisdiction.

But Jimbo rallied, like the young man in Sir Henry’s ballad. Almost two months after his petition, as amended, was booted, he came up with the $60, and so Ch J Colvin vacates and sets aside his earlier order of dismissal.

Practitioners, if a client wanders in with a home-made petition and an order of dismissal for want of paying the $60, remind the client to “pay up, pay up, and play the game”.