The English Lord Chief Justice Campbell wrote in 1850: “There is nothing so dangerous as for one not of the craft to tamper with our freemasonry.”  He meant playing lawyer at the amateur level.

Troy E. Marshall, Docket No. 10184-20, filed 6/1/21*, shows us why the ol’ LCJ got it right.

IRS moved to toss Troy’s petition for want of jurisdiction: no SNOD or NOD for year at issue. Troy came roaring back.

“Petitioner did not file an Objection to the motion to dismiss. Instead, petitioner filed these documents: (1) a Statement Notice of Default…, (2) a Statement Notice of Default Three Day Opportunity of Cure…, (3) Statement Motion Notice of Default…, (4) Motion for Default and Dismissal…, and (5) Motion for Default and Dismissal…. Petitioner did not provide a copy of a notice of deficiency or notice of determination that would confer jurisdiction on this Court, or deny the jurisdictional allegations set forth in respondent’s motion. Instead, petitioner contends that because respondent filed ‘no answer or defense’ to his petition, ‘a Default was entered’ by the Court….” Order, at p. 1.

Ch J Maurice B (“Mighty Mo”) Foley, now starting his second two-year stint as CJ, must have breathed at least a small sigh when he read Troy’s screeds.

No doubt taking a deep breath, Ch J Mighty Mo dictated the following: “We disagree. The fact that petitioner filed a Statement Motion Notice of Default… does not mean that the Court entered a Default in this case on that date nor on any date subsequent thereto. The record establishes that no notice of deficiency or notice of determination which confers jurisdiction on this Court has been sent to petitioner…. Accordingly, the Court is obliged to grant respondent’s motion and dismiss the case for lack of jurisdiction.” Order, at p. 1.

I wonder if a precursor of Troy inspired LCJ Campbell’s above-referenced dictum.

*Troy E Marshal 10184-20 6 1 21