It was Opening Day  yesterday in Our Nation’s Capital, and the Nationals lost. Time alone will tell whether this is a foretaste of things to come, but Tax Court seems to be taking it heavily today.

No opinions, no designated hitters (National League, y’know), and only one order worth mentioning.

Jefferey Geesey & Shirley A. Geesey, Docket No. 31786-15, filed 4/8/16, are caught up in the Tax Court procedural trawl, and I can’t help but feel for them.

Jefferey & Shirl attached to their timely, if imperfect, petition  “…IRS Form 5564, Notice of Deficiency – Waiver, signed and dated by petitioner and Shirley A. Geesey…, reflecting that Mr. and Mrs. Geesey consent to the immediate assessment of the proposed increase in tax asserted against them in the deficiency notice….” Order, at p. 1.

Urged to amend, Jefferey & Shirl poured out their story to Ch J Michael B (“Iron Mike”) Thornton thus: “I took the Letter that I got from IRS and my tax return back to H&R Block who done my tax return and they explained the letter from IRS that shows that I do owe the money to IRS. So I am making payment to pay the money. Thank you. I will not need to file Appeal.” Order, at p. 1.

IRS moves to dismiss for failure to state a claim. Maybe should move to treat the Letter as a motion for entry of decision.

Ch J Iron Mike feels the same way.

“An examination of the record discloses that petitioner and his wife apparently do not dispute their… tax liability. Accordingly, the Court will deny respondent’s motion, and direct the parties to confer as to whether they possibly might agree to submit proposed decision documents to the Court.” Order, at p. 1.

So Ch J Iron Mike wants IRS’ counsel and Jefferey & Shirl to talk it over, and either submit a stipulated decision or a status report.

Why the agony should be prolonged I cannot tell. But then again, the Nationals lost on Opening Day.