No, not the undoing of a multi-party advance pricing agreement with deficiencies in the billions. This is a sad story buried in 120 orders on a dull August Friday afternoon in Tax Court.

Hear now the tale of Angela Lynn Goodwin & Little John Goodwin, Docket No. 17516-15, filed 8/28/15, that doesn’t even make it to designated hitterdom. The story reminds us that the turbid ebb and flow of human misery washes even to the Glasshouse at 400- Second Street, NW.

Ch J Michael B. (“Iron Mike”) Thornton has much to say about the mentally disabled and their next friends, when court-appointed conservators or guardians can’t be found, but you’ve heard all that before now, and I’ve blogged it too, more than once.

But Little John’s sad story puts a human face on a technical discussion.

The petition from the SNOD at issue was signed by Angela Lynn only. Ch J Iron Mike ordered Little John to hop aboard. In the meantime, IRS answered the petition.

“On August 26, 2015, Mrs. Goodwin filed a Letter. Among other things, in her Letter Mrs. Goodwin states that: (1) Mr. Goodwin is not well; (2) since April 16, 2015, he has been missing from the home and his whereabouts are unknown; and (3) on the last occasion Mrs. Goodwin spoke with him, Mr. Goodwin sounded delusional.” Order, at p. 1.

Ch J Iron Mike wants IRS and Angela Lynn to decide about friending Little John, or otherwise dealing with his role.

Sounds like Little John needs more than a next friend in a Tax Court litigation.