That’s Ch J Maurice B (“Mighty Mo”) Foley, when he spots a petitioner who hasn’t thrown the sixty coins in the Tax Court fountain when s/he posted the petition. He bounces the petitioner for want of jurisdiction, with no warnings or second chances.

And today Ch J Mighty Mo is so fast he outruns IRS’ counsel to toss Edward Thomas Kennedy, Docket No. 21004-18, filed 12/13/18.

Edward Thomas sent in an application for waiver of the filing fee with his petition in October, so this isn’t the usual one-week-or-less trademark toss from Ch J Mighty Mo.

But in November, Ch J Mighty Mo denied Edward Thomas’ poverty pitch, and told him to stump up or stand down. Edward Thomas moved for Ch J Mighty Mo to recuse himself. As the papers aren’t available online, I cannot tell on what grounds Edward Thomas relied.

In any case, if there’s no jurisdiction there’s no reason for anyone to recuse himself, so on Monday last Ch J Mighty Mo tossed Edward Thomas for failure to ante up.

IRS’ counsel didn’t catch the Monday bounce, so yesterday he banged in a motion to dismiss for failure to state a claim.

Too late, so that motion gets bounced.

But the irrepressible Edward Thomas, yesterday, throws in a motion “for a new trial,” in a case that (a) has been dismissed, and (b) where there never was a trial to begin with.

Neither Edward Thomas nor IRS’ counsel can outrun Ch J Mighty Mo when there’s money at stake.