Attorney-at-Law

ET CATERA?

In Uncategorized on 05/08/2019 at 15:56

No opinions or designated hitters today, May 8, 2019, so I have to work through six (count ‘em, six) pages of Tax Court orders, which have the most stultifying effect on me, your blogger. The labors inherent in this search would wear out even the gamest trufflepig in the forests of Limousin.

But I will never quit (well, hardly ever).

Here’s Catera Nelson, Docket No. 3983-19, filed 5/8/19.

Catera neither signed her petition, nor did she fork over the Sixty Buck small blind, so Ch J Maurice B (“Mighty Mo”) Foley gave her a separate order for each, at no extra charge.

Catera stands mute.

IRS answered, attaching the SNOD from which Catera supposedly petitions, but never discusses timeliness of the petition. “Not through the Iron Duke,” says Ch J Mighty Mo, with his weather eye firmly upon the calendar. The SNOD says petition by February 4; Catera’s envelope is postmarked Feb. 15.

OK, so what? The usual OSC why the Court shouldn’t toss Catera for tardiness, right?

Not quite. And thereby hangs the cliché.

Oh yes, there’s the OSC.

But here’s the kicker: “ORDERED that the Court’s $60.00 filing fee for this case is waived, and petitioner is no longer required to pay such amount.” Order, at p. 2.

Unlike Jose F. Pacheco Jaime, whose tale of ducking-by-stip I blogged the other day, and unlike Mark E. Wood, Jr., whose holography got him waived through yestrerday, Catera didn’t even bother trying.

And she still gets a bye, when others would routinely get tossed.

I’m confused. Isn’t the rule that once you break the entry plane at the Glasshouse on Second Street, NW, timely or otherwise, you owe the sixty bucks unless you can get a waiver; but you gotta ask for the waiver.

Or is the sixty-buck-ticket-to-justice optional?

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