It’s Friday the thirteenth, I had a long drive from the airport at Fort Lauderdale after coming in on the Dawn Patrol from LaGuardia, and I had a great lunch at my favorite French bistro on Espinola Way.

I want to relax, but duty calls.

No opinions, of course, and the only designated hitter (from Judge James S. (“Big Jim”) Halpern) merely repeats the usual mantra about leave to amend being freely granted where opposing party fails to show substantial prejudice.

But once, long ago, Judge Holmes suggested the IRS sue itself. See my blogpost “IRS, Go Sue Yourself,” 3/11/14. So today Judge Big Jim appears to be telling IRS to respond to their own motion.

IRS moves to amend its answer out of time. Petitioners object.

Judge Big Jim: “… we filed respondent’s motion for leave to file first amendment to answer (motion) and lodged his first amendment to answer. … we ordered respondent to respond to the motion….” Order, at p. 1.

How does one respond to one’s own motion, Judge? With sustained, thunderous applause? Loud cheers?