In Uncategorized on 04/23/2020 at 11:21

That’s Judge David Gustafson’s praise for Michael Balice, Docket No.17799-18L, filed 4/23/20. No, there is no musical accompaniment.

Mike claims he snail-mail filed his Motion for Summary Judgment (20 pages) to the Court, and he also claims he likewise thus filed his Objection to Respondent’s Motion for Summary Judgment with Exhibits 1-8.

Alas and alack, Judge Gustafson never received same. “The presumable reason for that non-receipt is that, because of concerns relating to the coronavirus (COVID19) pandemic, the United States Tax Court building remains closed, and mail sent by standard delivery of the United States Postal Service is being held while the Tax Court building is closed.” Order, at p. 1.

So would IRS kindly e-File the paper submissions Mike sent to IRS?

“We acknowledge that Mr. Balice is self-represented and is not an attorney. We are pleased that Mr. Balice registered for eAccess in this case…. We observe that he has used that access to make filings in this case (Docs. 19, 25, 28), and he receives electronic service from the Court. We take this occasion to encourage Mr. Balice continue to file his documents electronically and to view documents in this case through eAccess, and he should continue to monitor the Court’s website for updates and information.” Order, at p. 2.

But though Mike wants summary J, so does IRS. So Judge Gustafson tells Mike to e-File his reply (if any) to IRS’ motion, or call chambers if he can’t.

Remember Mike’s been here before. See my blogpost “The Jolly Rounder – Part Deux,” 9/24/19, for details.

And note well Tax Court’s advice to the snail-mailers: “Mail sent by standard delivery of the United States Postal Service is being held while the Tax Court building is closed. Items sent through the United States Postal Service or a designated delivery service (such as FedEx or UPS) may, however, be returned as undeliverable. If a document sent to the Court is returned, resend the document to the Court as soon as possible after the Court announces it has resumed receiving mail. Please include with your resubmission a copy of the original envelope or container in which it was first sent. You should retain a copy of any document sent to the Court.” Order, at pp. 1-2.




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