STJ Lewis (“Our Name is Our Fame”) Carluzzo has a provision that should be enshrined in the Tax Court Rules of Practice and Procedure, rather like FRCP 11 light.

Here’s the language, to be signed by attorney, USTCP, or the party him/herself.

“I certify that I have read the applicable Rule(s) of the Tax Court Rules of Practice and Procedure with respect to the submission of this document, and the document in all respects conforms to those Rules.”

The order is Chastity Kirven, Docket No. 30393-15W, filed 1/10/17. The language appears at p. 2 thereof.

Ms Kirven is enamored of FRCP, but Tax Court has its own rules. Having been heretofore admonished to steer by that constellation, Ms Kirven again goes off on a frolic of her own.

STJ Lew will receive her papers, but will neither file nor act thereon.

“The failure to include the above language in any future submission by petitioner, or the submission of a document that shows that petitioner has failed to proceed in accordance with such language, will result in the document being retained by the Court, but not filed. Otherwise, no action will be taken by the Court, and no action need be taken by respondent in response to any document so treated.” Order, at p. 2.

“We understand that petitioner is a self-represented litigant, and a review of the record in this case demonstrates that we have afforded her wide latitude in dealing with her many submissions. Enough, however, is enough.” Order, at p. 1.