We’ve seen in recent months how quickly Ch J Maurice B. (”Mighty Mo”) Foley tosses the dilatory or impecunious petitioner, who fails to stump up the sixty Georges supernaculum. Even when he can tease out a cognizable claim from billets doux and random jottings, if there’s no filing fee there’s no case.

Somebody has to pay those hard-laboring clerks and flailing datestampers.

Atiya R. El-Amin, Docket No. 25508-17, filed 12/3/18, has apparently fallen on hard times. Ch J Mighty Mo takes the trouble to parse and piece together from a couple letters, (hi, Judge Holmes), whether from Atiyah or some unnamed assistants, enough to make out a case. Such correspondence arrived on time and in the right place.

But twice did Ch J Mighty Mo adjure Atiyah to pay or seek waiver. But Atiyah sayeth naught. And doeth naught.

One can imagine Ch J Mighty Mo picking up Atiyah’s (and maybe friends’) epistolary efforts and reaching his hand back for the toss.

But Ch J Mighty Mo stays his hand. ”…further review of the amended petition…and of an additional letter from petitioner… shows that such documents incorporated discussed of petitioner’s financial circumstances.” Order, at p. 1.

Judge, I think you meant “such documents incorporated discussion of petitioner’s financial circumstances.”

Howbeit, there is a lesson: Put it all in, whether on the form from the Tax Court website or in a letter or two. Make sure you tell your hardship tale.