It used to be that Judge Buch discommoded more electrons when telling a pro se that dismissing a petition, otherwise than for want of jurisdiction, means IRS wins.

Compare and contrast my blogpost “Without Prejudice = Extreme Prejudice,” 7/6/16, with Martin William Joyce, Docket No. 1016-19, filed 7/31/20.*

Yes, I know, there was a NOD in the ’16 case, and a SNOD here, but mox nix. The time to petition either NOD or SNOD is long gone by the time a motion to dismiss is granted. And that is so in a Whistleblower (if anyone could figure out when the actual rejection by the Ogden Sunseteers took place). See my blogpost “Prejudice? No Prejudice? Mox Nix,” 8/31/18.

If you have an idle moment, check out Section 7345(e): if there’s no statutory time limit on petitioning a passport grab, why can’t a petition from such not be dismissed without prejudice?

Back to our game, as the chess analysts say.

Judge Buch once again cites Hank Black’s law dictionary and Section 7459(d). Maybe because this is a SNOD case and not a NOD case, Judge Buch can dispense with the “too late to refile” discussion.

“If Mr. Joyce wishes to concede his case, he may enter into a stipulated decision with the Commissioner agreeing to the adjustments, or he may refile his motion to dismiss, making clear that he intends that the dismissal would be with prejudice.” Order, at p. 1.

In any case, Mr Joyce’s motion is tossed. With prejudice.

*Joyce 1019-16 7 30 20