I’m standing Lord Byron on his head for this one. Here’s Errict Rhett Foundation, Docket No. 16044-16X, filed 2/13/18, x-rated because it’s a Section 7428 revocation of a Section 501 freebie.

IRS moved for Rule 122 on-the-papers. IRS stated in the motion that Errict Rhett didn’t object. Nevertheless, CSTJ Lewis (“Properly Spelled”) Carluzzo, modestly signing himself as simple STJ, asked Errict Rhett back last November to object.

Again, Errict Rhett stood mute.

CSTJ Lew is still leery about letting this go on IRS’ papers alone.

“…we are reluctant to proceed as though respondent’s motion should be considered jointly made. Consequently, submission of the case pursuant to Rule 122 is not appropriate. In the absence of cooperation between the parties, the case can be submitted as contemplated in Rule 212 or 217(b).” Order, at p. 1.

I don’t fault IRS’ counsel for taking Errict Rhett’s consent and silence as consent.