The Beach Boys’ 1963 classic is all the rage on the Tax Court website, as the Glasshouse Gang solemnly affirms that they will hang out, trying cases, issuing orders, opinions and decisions as long as their cash holds out, notwithstanding the shutdown threatened for midnight. Note that deadlines for filing, etc., aren’t mentioned, so assume no extensions. File those petitions, guys.

Here’s the skinny:

“In the event of a Federal Government shutdown at midnight January 19, 2018, the United States Tax Court will remain open for business as usual on Monday, January 22, 2018, and will continue normal operations for as long as funding permits.

“Trial sessions scheduled for the week of January 22 will proceed as scheduled at the locations listed in the notices of trial sent to all litigants. The Court expects that all trial locations will be accessible for use during the week of January 22.

“Please check this website often for updates on Tax Court operating status and trial information. If you have questions about a scheduled trial session during any Government shutdown, please call 202-521-0700 during normal business hours (8 a.m. to 4:30 p.m. Eastern time).”