No, not Michael Jackson’s 1971 debut single, that launched his meteoric career, but rather Judge Kroupa’s direction to IRS’ attorney in Anson D. Massey & Kersulyn D. Augillard, Docket No. 12410-13, filed 5/30/14.

IRS’ attorney (I won’t name names) says he can’t reach Anson or Kersulyn (great name!) to find out if they object to his motion to dismiss for lack of prosecution, and stick them with deficiencies, additions to tax and penalties, as demanded in the SNOD.

But Judge Kroupa should grant his motion anyway.

Not so fast, old lad. Be cool.

“The Court notes that motions to dismiss for lack of prosecution are generally handled at the calendar call on the first day of the session to give petitioners an opportunity to appear. Thus, this motion is premature.” Order, at p. 1.

So, IRS attorney, like Anson and Kersulyn, you “got to be there”. If you are there, whether or not Anson and Kersulyn, or either of them, or their counsel, if any, show up, you got another chance to make your motion.