No, not the medieval English assize court. This is the conclusion of the 57 (count ‘em, 57) year saga of Shirley Jean Oyer, Docket No. 2555-18, filed 5/2/18.

Shirley Jean petitioned the 57 years from and including 1960 to and including 2017.

IRS can’t find hide nor hair of a SNOD or NOD for any of those years. Wherefore Ch J L Paige (“Iron Fist”) Marvel tosses Shirley Jean for want of jurisdiction.

I’ve commented before that those who file these petitions seem to be seeking sixty-buck plenary indulgences. See my blogpost “I’m Beginning to See the Light,” 4/9/18.

But Ch J Iron Fist is onto that game.

If no jurisdiction, Tax Court can’t decide anything. And IRS has plenty of options when no SNOD or NOD has issued, from refund grabs to enhanced SOL to no SOL to non-assessables to jeopardy assessments.

Might be better to save the sixty bucks.