This COVID-19 business has upended whatever I thought was normal heretofore. I had no idea that Judge Albert G (“Scholar Al”) Lauber, MA Clare College (Cantab.), was also familiar with Blues Traveler’s 1994 hit off the bat of John Popper.

Lest Francis I. Spagnoletti, Docket No. 10204-19L, filed 4/20/20, think he’s being given the runaround, Judge Scholar Al gives Francis some good advice.

Francis’ response to IRS’ motion for summary J was due the day after Tax Court locked down last month. Both before and after lockdown, Francis asked IRS’ counsel for more time.

“…respondent filed a status report in this case. In his report respondent’s counsel represents that petitioner contacted him… to request extensions of time to file a response to the Motion for Summary Judgment. Although petitioner apparently mailed extension requests to the Court, we were unable to process those incoming documents. Respondent does not object to granting petitioner an extension of time.” Order at p. 1.

After suggesting that Francis get electronic, Judge Scholar Al, aware that these resources are not yet universally available, gives Francis the means to do as the headline hereof suggests.

“If petitioner is unable to register for eAccess and file his response electronically before that date, he shall contact the chambers administrator for the undersigned, X@ustaxcourt.gov…, and explain the situation. If petitioner is unable to contact the chambers administrator for the undersigned by email, he may leave a voice message for her at 202-521-xxxx. Petitioner is advised that he may NOT file documents with the Court by email.” Order, at p. 2. (Name and number omitted).

Takeaway for the technophobic and tech-disabled: Read and heed.