Fridays are usually humdrum at The Glasshouse in the Stateless City; today only one designated hitter, one leg-before-wicket I note only as a procedural refresher, and a belated tip of the battered Stetson to CSTJ Lewis Carluzzo, DSM (which I man-‘splain infra).

First up, Judge Courtney D (“CD”) Jones delivers a quick-kick designated hitter worthy of Ch J Maurice B (“Mighty Mo”) Foley. While Angela Claire Connor, Docket No. 10477-19, filed 10/16/20, seems to have gone off-radar back in July and remained so in September, at least according to a quick docket search showing a bunch of returned mail, IRS was also less than swift, only applying for leave to move out of time yesterday to toss Angela Claire for want of prosecution. But Judge CD Jones makes up for the absence of petitioner and somnolence of respondent, by ordering Angela Clare to respond by this coming Wednesday. How Angela Claire is to do that, unless she’s either online or has an F-35 doubleparked outside her door in Philly, is nowhere stated. But the hearing isn’t until 11/2, so maybe all is not lost. I wonder about quick-kicks, otherwise when directed at premier league rounders.

Next, leg-before-wicket. Or maybe “too soon arrives as tardy as too late.” Robert J. Spenlinhauer Bankruptcy Estate, Robert J. Spenlinhauer, Trustee, Docket No. 21577-19, filed 10/16/20, unlike any number of petitioners who have to be coaxed or cajoled, files his pretrial memorandum. There’s a hitch, and Ch J Mighty Mo will explain. “…(s)uch filing is premature and not in conformity with the Tax Court Rules of Practice and Procedure, as this case has not yet been calendared for trial.” Order, at p. 1. Don’t you mean the standing pre-trial order, Judge?

Finally, CSTJ Lewis Carluzzo, DSM. The decoration DSM, Distinguished Service Medal, the J Edward Murdock Distinguished Service Award, was awarded to CSTJ Lew last month. Henceforth, I shall recognize CSTJ Lew’s distinguished status. But today he seems to be relegated to six (count ’em, six) cases, in each of which he encounters a “… petition shows that nothing in it gives rise to a justiciable issue.” While such petitions are no rarities, six in one day is a bit much. And when one comes from a rounder like Fritz Schwager, Docket No.  11981-20, filed 10/16/20, I might just maybe so suspect a new gambit is being played. I wish CSTJ Lew DSM would give me a tipoff as to what it is. Fritz, of course, has been here before. See my blogposts “End Taxation Without Representation,” 5/31/19, and “A Full Opportunity to Be Heard,” 6/15/20.