If the devil finds work for idle hands (and few hands are idler than mine), then DC Cir is not far behind. And though STJ Lewis (“I Can’t Get Over That Name”) R. Carluzzo is never idle, DC Cir has certainly found work for his hands, and also a couple IRS attorneys (hi, Judge Holmes) as well.

Y’all will readily recall David T. Myers, who, with the not-inconsiderable aid of DC Cir, kicked IRS’ jurisdictional tosses via Section 7623(b)(4) into the affirmative defense end zone, bringing about a lot of touchbacks. No? It was barely two weeks ago. So see my blogpost “For Whom the Equitable Tolls,” 4/10/20.

There’s a couple of these silt-stirs today, but I offer only a repeat performer on this my blog, the lady with the hunches, Suzanne Jean McCrory, Docket No. 3443-18W, filed 4/24/20. Suzanne’s hunch-directed Forms 211 were first described in my blogpost “Remand? You Can Whistle For It,” 1/31/18. And that kicked off another silt-stir, which we’ll put aside just now.

IRS filed the usual motion to toss, because Suzanne blew the thirty-day cutoff.

One can almost hear STJ Lew sigh, as his heaping plate is yet fuller filled.

“Respondent’s motion is based upon the ground that the petition was not filed within the period prescribed by I.R.C. §7623(b)(4). Petitioner’s objections to respondent’s motion are embodied in her opposition….” Order, at p.1.

Suzanne wins, of course, because Golsen, as blower cases are appealable to DC Cir. So, IRS, file and serve your answer within sixty days.

I’m sure every other jurisdictionally-tossed blower will be back.