I have to tell y’all, Fridays are tough. Not only are the bars hereabouts jammed with the TGIFers, but Tax Court issues no opinions, and more often than not, there are no designated hitters. So the poor blogger is thrown back on 125 or more orders of the “you did manually assign the petition, so you needn’t ratify” and “sorry, you filed late” varieties.

Why Tax Court doesn’t join the Twenty-First century and permit e-filing of petitions and amendments eludes me.

Howbeit, every once in a way there comes a minute gem.

And today Judge Paris answers my old question with a resounding “yes.”

What question, you may ask. Well, see my blogpost “Tax Court as Copy Editor?”, 10/22/14, wherein STJ Lewis (“Great Spelling”) Carluzzo answered “no.”

But here’s Judge Paris: “ORDERED that the Court’s Memorandum Findings of Fact and Opinion (T.C. Memo. 2015-9), filed February 4, 2015, is hereby amended as follows:

“On page 30, line 4, delete ‘an’.” Order, at p. 1.

Here’s the line (unedited): “shows that the sales of these real properties were an integral components in their”. Plural must agree with plural. And I, even I, missed that one. But Judge Paris was right on top of it.

The order is SI Boo, LLC, Boo Noz Corporation, Tax Matters Partner, et al., Docket No. 174-11, filed 2/6/15.