STJ Diana L (“Sidewalks of New York”) Leyden echoes the immortal words of Charles Edward Anderson Berry’s 1955 homage to Hank Williams, when William Joseph Davidson, Docket No. 5849-09, filed 6/27/19*, laments that he cannot review his documents to verify those IRS attached to their Rule 90(b) request for admissions, because William Joseph is in the slammer.

IRS attached 35 (count ‘em, 35) documents to their motion.

Now I’ve said before I’m a great fan of motions (or notices, as we State courtiers call them) to admit. They smoke out opposing parties and save time. And maybe 35 documents are appropriate; from STJ Di’s order I can’t tell.

IRS claims the responses William Joseph sent them “…are ‘incredulous’ and ‘violate the requirements of Tax Court Rule 90(a) and (c)’, and that petitioner failed to ‘specifically admit or deny the requests, or to make reasonable inquiry thereof’. Furthermore, respondent asserts that petitioner did not provide an original signature on his response.” Order, at p. 1.

I think you meant “incredible,” IRS, that is “unbelievable,” not “incredulous,” which means “unable to believe.” You were “incredulous,” if his statements were “incredible.”

Howbeit, William Joseph is off the hook.

Tax Court can review the responses, and order an amended response.

And since William Joseph is due for release this year, STJ Di orders  “an amended answer, that complies with Rule 90(c), including an original signature, be served on respondent no later than by January 22, 2020, which is 30 days from the date petitioner is expected to be released from incarceration. Failure to comply with this Order will result in petitioner’s response being stricken from the record.” Order, at p. 2.

So William Joseph does get satisfaction from the judge, as the late great Chuck predicted.

*Wm J Davidson 5849-09 6 27 19