In Uncategorized on 08/04/2017 at 23:18

That’s the story of Karen L. Ritchie, Docket No. 13788-17, filed 8/4/17. Karen, apparently domiciled in the Old Line State, home of Ch J L Paige (“Iron Fist”) Marvel, sent in a letter with a copy of the SNOD IRS gave her.

Ch J Iron Fist told Karen to pony up the sixty bucks and file an amended petition.

Karen sent back a letter, telling Ch J Iron Fist to “cancel” her petition, as she couldn’t travel to Court.

Ch J Iron Fist bounces Karen’s letter-petition, and tells her to work it out with IRS.

Now why am I blogging this order on a Friday night in August at 11:00 p.m. EDT? Because the Rules provide for an alternative to showing up. See my blogpost “Not So Obliging – Part Deux,” 1/13/16.

Rule 50(c) says that one can present a written statement in lieu of an appearance. Now that Rule speaks of motions, but Rule 122(a) says much the same thing for trials.

I don’t have any facts about Karen’s case, so I can’t tell if there are any controverted facts requiring direct testimony, with concomitant cross-examination. If so, game over.

But it seems a wee bit brusque to toss Karen (she’s pro se, of course) without informing her that there might be an alternative to personally showing her “shining morning face, creeping like snail unwillingly” to the Glasshouse at 400 Second Street, NW.

There’s no Office for the Self-Represented at Tax Court, unlike other tribunals both State and Federal, but there sure ought to be.





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