The “small court” is the home of many technicalities, anfractuosities, circumscribed jurisdiction and characterizations and recharacterizations, that befuddle, bemuse and bewilder even the experienced professional litigator, much less the individual seeking justice for the sixty buck door charge.

Truly, we need a new version of the Twelfth Century “Guide for the Perplexed” for the Tax Court self-represented. The Tax Court website hardly scratches the cliché.

Sometimes the complexities found in the Glasshouse at 400 Second Street, NW, drive even the obvious from minds of the self-represented who enter there.

Thus the title of this little tale, and the case of Peter Wang, 15147-16L, filed 12/30/16, come together.

Ch J L Paige (“Iron Fist”) Marvel has PW’s petition from a NOD, and it bears a USPS 6/25/16 postmark. The NOD was mailed by certified mail on 5/25/16.

IRS moves to dismiss, claiming PW is a day late and a lot more than a dollar short. PW says “No.”

“In petitioner’s opposition, he stated: ‘ The Notice of Determination was dated May 25, 2016 and said that “..you must file a petition with the United States Tax Court within a 30-day period beginning the day after the date of this letter.” Consequently, the 30 day period started on May 26, 2016 and the deadline for filing the petition was June 25, 2016 * * *.” Petitioner correctly understood that the 30-day period started to run on May 26, 2016, but his conclusion that the last date to timely file the petition was June 25 was in error. Because May has 31 days, petitioner’s calculation should have yielded a deadline of June 24, not June 25, 2016. June 25, 2016, yields a result of 31 days, rather than 30 days.” Order, at p. 2.

PW is out.