In Uncategorized on 04/01/2016 at 13:39

It’s been a lot of years since I shouted that word into the wind-blown sand. I have a lot more fat and a lot more wrinkles now. Those green fatigues with the 33 waist wouldn’t fit within a mile. And I know I couldn’t carry an M-60 and two boxes of 7.62 FMJ one-handed up a twenty-foot ladder in 90 degree heat any more.

But I remember striking out the days on the flimsy calendar. And the gleeful cry of “Short!” on those summer nights, when I got within range of those magic letters “ETS.”

At the end of eternity, when the mimeograph finally spewed forth the sacred papers that “reflect the star that guides us toward salvation,” I had another phrase, “FIGMO!” upon which I cannot enlarge in a blog meant for reading around the family dinner table.

But I’m sure Ch J Michael B (“Iron Mike”) Thornton knows just how I, and some half-million or more of my brothers and sisters, felt, when he saw the press release back on 2/29/2016.

If you forgot already, see my blogpost “My Condolences,” 2/29/16.

Ch J Iron Mike is short; he also qualifies for the “FIGMO” t-shirt.

So let us all be patient and understanding if he gets a wee bit testy with those who ignore Tax Court Rules of Practice and Procedure, and abbreviates his usual terse style even further, to the point of snapping.

First is Angela Lynn Goodwin, Docket No. 17516-15, filed 4/1/16. Angie wants Ch J Iron Mike “…’to use an optional filing method and * * * [place] my personal information under seal.’ Order, at p. 1.

Obviously, having seen Ch J Iron Mike toiling away recharacterizing, advising, directing, changing addresses, telling clerks to mail out forms, and generally cleaning up the Tax Court docket, Angie reckoned this was no biggie, right?

Ch J Iron Mike is short.  “Contrary to petitioner’s suggestion, the responsibility to redact a filing rests with the party making the filing. See Tax Court Rule 60(g).” Order, at p. 1.

But as the wee-small-hours TV pitchpeople say, “Wait! There’s more!”

Nikita V. Toulinov, Docket No. 23403-15, filed 4/1/16. Nik wants spouse Anna B. on board for this throwdown, and files a Second Amended Petition and a further Amendment thereto in aid thereof.

Nik files electronically. Now ordinarily, Ch J Iron Mike just gives someone like Nik the “blue ink” order, and sends them on their way.

Not today. Ch J Iron Mike unloads: “Anna B. Efimenko shall lodge with the Court a PAPER [sic] Ratification of Second Amended Petition, bearing Anna B. Efimenko’s original signature (preferably in blue ink), in which she states, if such be the case, that she has read the Seconded Amended Petition filed March 15, 2016, and ratifies and affirms the filing of said document. Petitioner and Anna B. Efimenko should note that the Ratification of Second Amended Petition may NOT [sic] be filed electronically.” Order, at p. 1.

Tough, huh? Notwithstanding, Ch J Iron Mike is looking forward to The Magic Day, and what it will bring.

Last but not least, Foundation for Harmony and Happiness, Inc., Docket No. 17664-15X, filed 4/1/16. Back on 2/1/16, before he got his orders, Ch J Iron Mike tossed the foundation for want of jurisdiction. Now they’re back on a Rule 162 vacate or revise, and Ch J Iron Mike tells IRS to respond.

After all, Tax Court, and especially Ch J Iron Mike after his years of unrequited toil, definitely needs some peace and harmony.


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