I’m totally, utterly and completely confused. Ch J L. Paige (“Iron Fist”) Marvel has struck again. Today it’s Charles L. Kiefer, Docket No. 6782-16, filed 10/31/16.

And this is no Halloween trick-or-treat.

Chas gets his petition bounced for no SNOD, so he petitions to vacate or revise (Rule 162).

“The Court dismissed this case for jurisdiction because petitioner failed to identify or provide any specific notice upon which jurisdiction in this case could be based. Because this case is closed, the Court lacks jurisdiction to hold a hearing. Filing fees are the cost of filing a case with the Tax Court and are not refundable.” Order, at p. 1.

Leaving aside the grammatical quibble that the case was dismissed for want or lack of jurisdiction, and not “for jurisdiction”, see my blogpost “Worth A Try,” 10/21/16, wherein I cite to two other cases where there were refunds, notwithstanding that the petitioners filed something with Tax Court that at least generated an order.

And I’ve blogged cases where a letter, or even one page of a SNOD (see my blogpost “Now I’m Really Confused,” 9/27/16), or a money order (see my blogpost “Show Me The Money,” 11/13/13), is deemed an imperfect petition and commences a proceeding. And in the “Now I’m Really Confused” blogpost, op. cit., the petitioner never filed a proper petition, but got her money back.

So what’s the story?