I’m really tired of blogging the old story of petitioners filing and paying the sixty bucks, only for IRS to move to dismiss because neither SNOD or NOD had issued, and then dropping one after, when the hapless pro se was out of time when the motion to dismiss came on for determination.

Fortunately, the lesson seems to have been learned, and here’s a NOD case, with the thirty-day quick-kick filing window, Gregory Dwight Goosby, Sr., Docket No. 22731-17L, filed 11/1/17.

GDG petitioned, and IRS says “no SNOD or NOD, thus no jurisdiction.”

But IRS dropped a NOD on GDG 25 days after he petitioned. So GDG attaches that to his objection to IRS’ motion to toss.

Ch J L Paige (“Iron Fist”) Marvel, now wise to this stunt, gives GDG a new docket no., waives the filing fee (which GDG paid for the previous filing) , and tells IRS to answer.

I would have told IRS something else as well, were I the judge. I guess I’ll never get appointed to Tax Court (and I can hear my readers thanking whatever gods may be for that).