In Uncategorized on 05/04/2020 at 13:56

I can see Lance M. McHarg, Docket No. 4488-20, filed 5/4/20, turning to his trusty attorney (whom I’ll call Josquin) and asking why.

Lance sent a letter to Tax Court, which Ch J Maurice B (“Mighty Mo”) Foley’s minions treated as a petition. Ch J Mighty Mo laid the usual “amend and ante up” order on Lance, whereupon Josquin filed Form 7 and delivered Lance’s sixty Georges.

Now all my sophisticated readers, even though socially-distanced, will shout through their m95s, “No, Rule 23, you need a properly signed original wet-ink Amended Petition.”

And so says Ch J Mighty Mo: “…on or before May 29, 2020, petitioner shall file with the Court IN PAPER FORM a Ratification of Amended Petition, bearing petitioner’s original signature (preferably in blue ink)….” Order, at p. 1. (Emphasis by the Court).

And, of course, if Lance doesn’t so file, the Court may dismiss the petition for want of jurisdiction.


How exactly does Lance file this Amended Petition? By USPS mail? PDS?

The following prominently appears on the main Tax Court website:

” 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.”

So Lance should file twice? Once, to comply with the aforesaid order, and, when the first filing gets bounced back to him, file again whenever the current snail-mail embargo gets lifted? And move to vacate if he gets bounced in the meantime?

I guess Lance and Josquin both will ask why.

So do I. Why?

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