The above-entitled truism has ossified into ultimate clichédom. But for Ezekiel N. Hopkins, Docket No. 19747-19, filed 9/11/20 it is well worth repeating.

Ez moves to toss his petition, stating “that it is not worth my time to peruse [sic] this matter with the court.” Order, at p. 1. (Correction by the Court).

Judge Albert G (“Scholar Al”) reminds Ez that saving his time will cost hm his money.

“By law, the Tax Court cannot close a deficiency case over which it has jurisdiction without entering a decision as to the amount due, if any. Settles v. Commissioner, 138 T.C.372, 374 (2012); Estate of Ming v. Commissioner, 62 T.C. 519, 522 (1974). If petitioner wishes to make a full concession of his case, he should notify respondent’s counsel of that fact.” Order, at p. 1.

So Judge Scholar Al denies Ez’s motion, and gives him a couple weeks (hi, Judge Holmes) to think it over and report.