I’ve been around long enough to know that Sherlock Holmes got it right: “When you have eliminated the impossible, whatever remains, however improbable, must be the truth.”

In witness whereof, we have IRS offering to extend to petitioners the same amount of time they are seeking in Lorance & Thompson, A Professional Corporation, Docket No. 13844-19, filed 9/23/20.

I’ll defer to Judge Emin (“Eminent”) Toro: “…respondent filed an unopposed Motion To Extend Time Within Which To File Response To Motion for Partial Summary Judgment (“Motion for Extension of Time”) (Doc. 13). The motion requests the Court extend the time which respondent shall file a response to petitioner’s Motion for Partial Summary Judgment, as well as the time for petitioner’s reply.” Order, at p. 1. (Emphasis added).

All y’all will recollect that I thrice called out IRS’ counsel for seeking extensions of time, or filing supplementary papers, up to, or nearly up to, the date certain when petitioners’ papers were due, and offering petitioners no additional time to respond. You don’t? Then see my blogposts “Play Nice or Go Home,” 3/20/20, “Time Sensitivity”, 4/13/20 and “Make It Easy – Maybe Not,” 8/24/20.

Judge Toro of course gives both sides additional time.

Improbable? Yes. Impossible? No. Maybe this my blog serves some useful purpose, even in such exalted precincts as 1111 Constitution Avenue, NW.