Oh, those electrons! Sneaky little chappies, they can undo and confound without regard to age and status.

Here’s the sad tale of Wm W Smith, Esq., name partner in the firm of Smith & Alspaugh, PC, Docket No. 4315-19L, filed 4/16/19.

Looks like Wm W, representing his eponymous PC, filed what Ch J Maurice B (“Mighty Mo”) Foley recharacterizes.

“…petitioner’s counsel William W. Smith filed a Motion For Leave To File Motion for Permission To File with Paper as well as Electronically, which is in fact a motion to be exempt from E-filing.” Order, at p. 1.

Well, we remember the Texas Technophobes, headed by Terri M. Morgeson, Esq. You don’t? Then see my blogpost “The Best Little Low-Income Tax Clinic in Texas,” 7/18/14. And Old Bill Wise, star of my blogpost “(Old) Technophobes, Rejoice!” 12/18/13.

Wm W’s story is that he’s 77 years old and he isn’t proficient at electronic filing.

Well, I’m not all that much younger than Wm W, but I can generally figure out how to scan and get a PDF thereof into most e-filing systems. However, I readily agree not everyone can assimilate the Body Electronic.

But Wm W sets off his own electronic petard.

“He further states that he will attempt to electronically file, and in fact, electronically filed his motion to be exempt from electronically filing.” Order, at p. 1.

But instead of giving Wm W a “well done” for having mastered the new (to him) electronic frontier, Ch J Mighty Mo gives Wm W the toss.

“In pertinent part, Rule 26(b), Tax Court Rules of Practice and Procedure, generally provides that electronic filing is required for all papers filed by parties represented by counsel in open cases. Mandatory electronic filing does not apply to petitions and other papers that are not eligible for electronic filing. Rule 26(b)(1), Tax Court Rules of Practice and Procedure. However, Rule 26(b)(3), Tax Court Rules of Practice and Procedure, provides that any counsel in a case upon motion filed in paper form and for good cause shown may be granted an exception from the electronic filing requirement.” Order, at p. 1. (Emphasis by the Court).

Wm W, you filed electronically, so you are forever electronicuted.