No, not the last recorded words of the late great Janis Joplin from her 1970 appeal for divine transport. Rather, this is the story of Rhonda D. Harrell, Docket No. 21618-14, filed 6/10/15.

Rhonda had sent in an imperfect petition and no filing fee. When bounced for not responding to Tax Court’s order to file an amended petition and pay the sixty bucks (or get a waiver), Rhonda sent in an amended petition and the sixty bucks.

Rhonda was reinstated (the order dismissing for want of jurisdiction being vacated).

But Rhonda isn’t home-free. Though her reinstatement might be timely, her original non-petition was postmarked two days late.

Even though Rhonda said she had “a series of serious health issues involving hospitalizations and admission to a skilled nursing facility,” and even though Rhonda sent in an amended petition and a Form 1040X showing what she believed her correct tax to be, Rhonda is out of luck.

Here’s Ch J Michael B (“Iron Mike”) Thornton with the bad news.

“…while the Court is sympathetic to petitioner’s situation and understands procedural confusion that may have ensued here, and the challenges imposed by petitioner’s medical issues, the fundamental nature of the filing deadline precludes the case from going forward. As a Court of limited jurisdiction, the Court is unable to offer any remedy or assistance when a petition is filed late. Rather, the Court is barred from considering in any way petitioner’s case or the correctness of her claims. Unfortunately, governing law recognizes no reasonable cause or other applicable exception to the statutory deadline, and the allegation that the original petition… was sent two days late remains unrebutted.” Order, at pp. 2-3.

Moreover, “…the timely filing of an amended petition has no bearing on the timeliness of the original petition. While an amended petition can ratify or correct a timely but imperfect original petition, it relates back in time to the original petition. It cannot reach back farther than the original petition to some period before expiration of the statutory filing deadline. Unless that fundamental deadline is met by at least the original petition, the Court simply is unable to hear or otherwise consider the case, regardless of the timeliness of any subsequent documents filed in the matter.” Order, at p.3.

Ya can’t amend the clock back.

And while Rhonda is to be commended for trying to get right with IRS by filing an amended return, “…it must be stressed that the tax returns are required to be filed with the Internal Revenue Service (IRS) and not with the Tax Court. The Tax Court is entirely separate from the IRS, and no law grants the Court an ability to process returns. If petitioner has not already done so, she may wish to consider submitting her Form 1040X directly to the IRS.” Order, at p. 3.

So Rhonda is out.

I spoke of Tax Court practice as allowing IRS to shoot very large fish in a very small barrel. See my blogpost “Adelbert, Thou Should’st Be Living At This Hour,”4/5/13.

This is just one more instance of the sixty-buck-ticket-to-justice being anything but. What is supposed to be a court to help the small taxpayer find independent judgment turns out to be an ambush. Or, what is worse, a playground for rounders.

It’s not the Court’s fault, or IRS’s (although both take advantage of the situation). It’s Congress’s fix, if that institution is capable of any rational activity whatsoever.