Attorney-at-Law

FOUR DAYS IN OCTOBER

In Uncategorized on 10/26/2018 at 17:14

I never cease to be confounded by Ch J Maurice B (“Mighty Mo”) Foley’s quick kicks of petitions when faced by nonpaying petitioners. At first, I thought he was hearkening back to his days in private practice, when he learned, along with the rest of us, to toss nonpaying clients speedily. Except his bio on the Tax Court website doesn’t say he was ever in private practice.

Still, as far as I can tell he set the all-time record today. According to today’s order, David Lynwood Toppin, Docket No. 20829-18, filed 10/26/18, filed his petition on Monday, October 22, 2018.

But Toppin never sent in a check. So Ch J Mighty Mo tosses his petition today.

Now Toppin has another case pending from February (Docket No. 3998-18), and didn’t send in the sixty bucks then either. So just last week Ch J Mighty Mo gave Toppin until Guy Fawkes’ Day to ante.

If the October petition was a duplicate of February, or if petitioner is manifestly a wiseacre, sure, toss it whether or not the sixty bucks came with it.

But if a petitioner in February gets nine (count ‘em, nine) months to come up with the sixty bucks, why does the same petitioner not even get four days in October?

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