I had stated some time ago that “Obliging Is Contagious,” 7/14/16. Then it was Ch J L Paige (“Iron Fist”) Marvel whom I apostrophized. Now I address Ch J Maurice B (“Mighty Mo”) Foley, who exhibits the same commendable characteristic in Frederick Edward Wellman, Docket No. 18854-19W, filed 3/31/20.

I was perhaps too stern with Ch J Mighty Mo when he tossed petitions for short-changing USTC the sixty Georges a week after they were filed. But now his treatment of Fred deserves praise.

IRS moves to toss Fred’s petition with the usual pre-Lacey brush-off. “’Petitioner appears to challenge only respondent’s decision not to pursue petitioner’s claim. Because this Court lacks the authority to direct respondent to initiate an administrative or judicial action, there is no relief available to petitioner.’” Order, at p. 1.

But Ch J Mighty Mo won’t have that.

“However, in Lacey v. Commissioner, 153 T.C. __ (Nov. 25, 2019), we held that the Court can review, for abuse of discretion, the Whistleblower Office’s (WBO) decision to reject a whistleblower claim for failure to meet certain threshold criteria. A fair reading of the allegations contained in the amended petition shows that petitioner is challenging the WBO’s rejection of his whistleblower claim. Giving petitioner not only the benefit of every doubt as we are required to do at this stage of the proceedings, see Hicks v. Small, 69 F.3d 967, 969 (9th Cir. 1995), but also wide pleading latitude as a self-represented litigant, see Estelle v. Gamble, 429 U.S. 97, 106 (1976), the allegations made by petitioner in this case are sufficient to avoid dismissal upon respondent’s motion.” Order, at pp. 1-2.

Even more praiseworthy is Ch J Mighty Mo’s obliging nature when, as my astute readers doubtless recollect, he was a dissenter in Lacey, endorsing the Ogden Sunseteers’ mantra “No dough, so you must go.” And I dissented from the dissenters myself, quite explicitly, at that time. See my blogpost “The Whistleblower Office – Blown,” 11/25/19.

Well done, Your Honor. I am not so impudent as to give Judges and STJs a Taishoff “Good Job,  First Class.”