A truly dull day in Tax Court, but a great performance of Sleeping Beauty by the American Ballet Theatre, so I’m ahead.

Aside from loan proceeds not being income in the only T. C. Memo. today, and tax protester drivel not earning a Section 6673 chop in the only designated hitter, all I could find with which to entertain you is a reprise by Ch J L. Paige (“Iron Fist”) Marvel of my blogpost “CPA = USTCP?” 6/6/16.

Here’s the whole story. “On June 27, 2016, respondent filed a Response to the Motion for Entry of Decision filed on behalf of petitioner by E., C.P.A. on May 31, 2016. In that response, respondent states that the parties have agreed to a stipulated decision and that he expects to submit executed stipulated decision documents for the Court’s consideration very soon.” John E. Cox, Docket No. 10207-16S, filed 6/29/16, at p.1. (Name omitted).

And a docket search still shows John as pro se.

So CPA’s can file motions in Tax Court, without an Entry of Appearance, or even a power of attorney, and even if not admitted to practice?

As I have received no response to my previous inquiry above noted, I’ll try again.

“So, as I have heard it expressed in certain circles, whassup wit’ that?”