We Tax Court aficionados are always on the lookout for the latest dodge, ploy or gambit. I’m seeing a trend lately that has to be one thereof,  but I can’t figure out what the game is.

It seems to be a variant of the flood-the-zone, where the dodger or ployer or gambiteer showers IRS with requests or demands.

The move seems to be to petition many years at once. When these petitions first started coming in the last couple months (hi, Judge Holmes), IRS moved for more definite statement (Rule 34), but those were denied.

So now IRS responds it can’t find a SNOD or NOD issued to the petitioner for any of those years, and the petition is tossed.

Here’s an example, Jason Terell Griggs, Docket No. 26913-17, filed 4/2/18.

JT petitions years 1997 to and including 2017. With a 2017 docket number. Sort of strange to petition a year that wasn’t then over for most individual taxpayers.

Anyway, JT never responds when IRS says they don’t have nothing, so Ch J L Paige (“Iron Fist”) Marvel tosses JT.

What’s going on?