While Ch J Maurice B (“Mighty Mo”) Foley is quick-pitching petitioners who don’t stump up the sixty Georges supernaculum (as the classically-inclined put it), STJ Diana L (“Sidewalks of New York”) Leyden goes all-out for Warrenton S. London & Carlene C. London, Docket No. 2624-19, filed 7/31/19 a designated hitter.

Warr & Carlene were somewhat sketchy when they tried to delineate what IRS did wrong in bouncing some of their claimed Sched A and Sched C deductions. And their understanding of Tax Court procedure was less than clear and distinct.

They wanted a response to interrogatories before IRS filed its answer. That’s a Rule 70 no-no, besides dissing Branerton and not playing nice.

Finally, STJ Di, after multiple attempts to get Warr & Carlene to focus on specifying IRS’ miscues (if any), admonishes Warr & Carlene.

“If Mr. and Mrs. London do not file a proper petition as the Court directed in its Order dated April 17, 2019, the Court will grant respondent’s motion and Mr. and Mrs. London will lose the right to litigate their case before the Court. This Court is the only venue where a taxpayer may challenge a proposed deficiency in tax before paying the tax. If their case is dismissed, the IRS will assess and may move to collect the increased tax proposed in the notice of deficiency. After the increased tax is assessed, if Mr. and Mrs. London would like to continue to challenge the increased tax, they would have to pay the full amount due and file a timely claim for refund with the IRS. If that claim is denied and they wanted to dispute the denial, they would have to file an action in either the U.S. District Court District of Maryland or the U.S. Court of Federal Claims. Accordingly, the opportunity to challenge the IRS’ proposed deficiency without first paying the tax is one that should not be squandered.” Order, at p. 2.

So STJ Di gives Warr &Carlene a list of LITCs and a couple weeks (hi, Judge Holmes) to come up with an acceptable amended petition.