That’s what Tax Court is supposed to be, the sixty-buck prepayment sanctuary for the beleaguered taxpayer.

Except it is so ringed about with statutory and regulatory minefields, hedges, tiger pits and boobytraps, that navigating the path to justice is a major exercise.

Yet another example. Mary Bassias, Docket No. 15688-13, filed 9/25/14, from Judge James S. (“Big Jim”) Halpern.

Mary didn’t timely answer a request by IRS for deemed admissions. So the admissions were deemed made.

Mary, seeing her case going down the drain, enwrapped in the whirlpool of said admissions, moves to withdraw her deemedness.

But her attorney gets it wrong (and I’m sure many attorneys would to the same).

Judge Big Jim: “Petitioner failed to comply with Rule 50(a), addressing the form and content of motions, in that she failed to state whether respondent objects to the motion. We assume, therefore, that respondent objects. See Rule 50(a). As grounds for the motion, petitioner includes an affidavit of her counsel…, stating without further explanation that he ‘missed the notice from the Court for Respondent’s Request for Admissions.’ If petitioner wishes to remake the motion, she may wish to offer the Court a fuller explanation, including when and how counsel became aware of his failure. Petitioner also attempts to answer the request for admissions by counsel’s affidavit, which satisfies neither the requirements as to form or substance found in Rule 90(c). We shall, given the defects and inadequacy of the motion, deny it.” Order, at p. 1. (Name omitted).

Nevertheless, the denial is without prejudice, so Mary and counsel can “remake” a motion for time to reply to IRS’ request for admissions.

The Tax Court Rules are on the Tax Court website.