I’ve extensively chronicled Ch J Maurice B (“Mighty Mo”) Foley’s tosses of petitioners who fail to ante the sixty Georges or seek waiver. See, e.g., my blogpost “‘Faster Than a Speeding Bullet’,” 12/13/18.

But today IRS is on the receiving end of the Ch J Mighty Mo’s toss, in Hajara Babale, Docket No. 5106-20S, filed 7/8/20. Haj petitioned, and IRS answered.

“An examination of that Answer discloses that it fails to meet the requirements for a proper answer under Tax Court Rule 37. That… Answer further fails to include a complete copy of the…deficiency notice issued to petitioner for 2018 upon which this case is based.” Order, at p. 1.

So what does IRS do now? Whatever they must do now, Ch J Mighty Mo isn’t waiting for them to do it.

“… respondent’s Answer…is hereby deemed stricken from the record in this case.” Order, at p. 1.

As was the case at the time of my blogpost above-cited, Tax Court pleadings are not online, so I cannot access the answer to see the defects therein. I suppose IRS can remedy these, and move to file an answer out of time (that’s Fedspeak for late). And I doubt Ch J Mighty Mo will award Haj a decision on IRS’ default.

Still and all, Ch J Mighty Mo is an equal opportunity tosser.