In the immortal words of the late great Lorenz Milton Hart, master versifier, “I’ve seen a lot/I mean–a lot”. Hence the title of this blogpost.

But today, April 24, 2014, a day where nothing much is doing in US Tax Court (one small-claimer Section 152 jumpball, where Divorced Daddy can only prove half a year of quartering junior, when he needs more than one-half to get the credits, rebates, etc.; so at least theoretically Divorced Mommy can’t get the tax breaks either), there comes a one-paragraph order that makes me shake my balding head in wonderment.

Let us consider Enrique Rodriguez, Docket No. 30095-13, filed 4/24/14, from the word processor of Chief Judge Michael B. (“Iron Mike”) Thornton.

It’s a short story, and I’ll let Ch J Iron Mike tell it: On two separate occasions, “…the Court directed petitioner to file an Amended Petition and pay the Court’s $60.00 filing fee. Petitioner paid the Court’s filing fee, but failed to file an Amended Petition as directed.” Order, at p. 1.

Why one would pay the fee and not send in something, even a downloaded form with a halting narrative, does raise a question. There must be more to this story.

But Ch J Iron Mike has lost patience with Enrique, notwithstanding his unguided largesse directed at 400 Second Street, N.W.

“In view of the foregoing, it is ORDERED that, on the Court’s own motion, this case is dismissed for lack of jurisdiction on the ground that petitioner failed to file a proper Amended Petition.” Order, at p. 1.

And of course Tax Court will keep Enrique’s $60.00.

Enrique, time for a motion to set aside the order. And send in the Petition form with it.