No, today’s discussion isn’t taken from the Tax Court Rules. There is no Tax Court Rule 8. This is the “quick pitch” rule in Major League Baseball, and it is illegal.

The commentary to said Rule states, in pertinent part (as my already-in-the-luxury-skybox colleagues would say), “A quick pitch is an illegal pitch. Umpires will judge a quick pitch as one delivered before the batter is reasonably set in the batter’s box. With runners on base the penalty is a balk; with no runners on base, it is a ball. The quick pitch is dangerous and should not be permitted.”

Well, Ch J Maurice B (“Mighty Mo”) Foley isn’t on the mound, there are no runners on base nor umpires at 400 Second Street, NW, so Geofrey Austin Calvert, Docket No. 14013-19, filed 7/31/19, won’t get to first base.

But Geof really got a quick pitch today.

“The petition in the above-docketed matter was filed on July 29, 2019. Because petitioner failed to pay the Court’s filing fee, it is ORDERED that this case is dismissed.” Order, at p. 1.

Petition tossed in two days? When the official Form of Petition lists the filing fee last among the required enclosures, with no warning that if said payment is not enclosed the petition will be tossed instanter (again as said high-priced colleagues would say) if not included?

Maybe so the official Form of Petition should be changed.