You remember that Ch J L. Paige (“Iron Fist”) Marvel really wrong-footed me in Harold B. Rhoney, Docket No. 30518-15S. back on 9/27/16. You don’t remember? Well, check out my blog post “Now I’m Really Confused,” 9/27/16.

Ch J Iron Fist has now Judgesplained Harold’s situation, in Harold B. Rhoney, Docket No. 19150-16S, filed 10/13/16. Harold’s $60, which Ch J Iron Fist bagged for the Tax Court, got applied to the bounced 30518-15S case. But Harold filed a new petition, the 19150-16S case, duplicative of the 30518-15S case, without telling Ch J Iron Fist that it was a reprise of his earlier effort.

So, once clued-in, Ch J Iron Fist resuscitates the 30518-15S case, closes the 19150-16S case, applies the $60, and tells IRS to answer.

Now I’m only left wondering what would have happened to Harold’s $60 if he hadn’t filed the later petition.