In Uncategorized on 05/19/2020 at 14:23

I venture no opinion whether it was Æschylus or his son Euphorion who put the original of those words in Prometheus’ mouth. The classical scholars on Tax Court bench are much more qualified than I.

But they certainly fit those who are locked out of Tax Court, and yet must file wet ink paper. STJ Diana L (“The Taxpayer’s Friend”) Leyden sums it up in Tavares Dunn, Docket No. 712-19SL, filed 5/19/20.

Tav is about to be tossed for failure to prosecute. But his reply to IRS’ motion was due after lockdown struck, so he gets another chance. He can also use eFiling.

“If petitioner has mailed a response the Court will not be able to read it because the Court is closed and cannot access mail sent to it.” Order, at p. 1.

I’m not claiming Tav is, or is not, an injured innocent, nor is STJ Di. But that’s not the point.

The point is that petitioners, worthy or unworthy, get a stay of collection when they petition a SNOD (Section 6213(a)), or a NITL NOD (Section 6330(e)). But there is no petition unless and until Tax Court gets it. So if the petition has to be wet ink snail mailed, Tax Court right now isn’t getting it. And a petition or amended petition can’t be e-filed, because the procedures in Rule 34(a) for e-filing haven’t been put in place.

I know I’m tiresome. But until someone can show me that my point is incorrect, I’ll keep at it.

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