Look at the sad story of Amin Juma Abd, as told by Judge Kerrigan in a designated hitter, Docket No. 9592-12. Ami is late with his petition. No biggie, that’s gotten battalions of petitioners tossed before now.

But Ami’s case is unusual. As Ami puts it “Petitioner wants to bring to this honorable court attention, that he is detained by the Homeland Security at this time, awaiting the determination of his removal. Petitioner, humbly request from this court, to put aside this case until petitioner be released so he can litigate his case with full accesses of his file and discovery from Respondent.” Order, p. 1.

Too bad, Ami, IRS mailed your SNOD to your last-known address, Fort Dix, New Jersey, a location where I once was an overnight guest, but, unlike you, I was promptly released the next day.

Ami claims he was ordered by a US District Court to attend an Inmate Skills Development Plan in Chicago, and thus was away when the SNOD arrived at Fort Dix.

Too bad, says Judge Kerrigan, you should have told IRS where you were.

Unanswered in all this is Ami’s claim that as he’s been in detention since 2006 and the SNOD covers 2008, he can’t have taxable income.

So Judge Kerrigan falls back on the “we are a Court of limited jurisdiction” patter.

Ami, you’re out.