My colleague Peter Reilly, CPA, thus-entitled a suggested entry in his “Best Tax Court Decision of 2020” competition. See my blogpost “The Reilly Award,” 12/1/20. I think he may have meant “Opinion”, as Decisions are final judgments with numbers attached, whereas Opinions are statements of the legal bases therefor. Howbeit, there now seems to be three (count ’em, three) entrants.

But US Tax Court, not to be outdone, has a literal last-minute filing of its own.

At 1:05 p.m., EST, this date, there arrived in my inbox a missive thus entitled: “An account has been set up for you with the U.S. Tax Court”.

Logging on, meeting with only slightly less difficulty than installing Big Sur, I discovered I had arrived at the headwaters of Dawson’s Creek, and did a “stout Cortez.”

With fewer than twenty-four hours before Monday’s scheduled opening of the floodgates, I await with bated breath the tsunami from The Glasshouse.

Log on, tune in, and stand back.