See my blogpost “Affable,” 2/19/21.

I find today, as Ch J Maurice B. (“Mighty Mo”) Foley is kicking dozens of nonpaying petitioners, he is offering a chosen few an even more user-friendly road to redemption.

For example, take Edward M. Meadows, Docket No. 905-20, filed 7/28/21. Ed neither paid nor sought waiver, so is kicked.

But there’s a kicker (sorry, guys).

“Petitioner is advised that the Court, on its own motion, will consider reinstating the case if the filing fee is paid within 30 days from the date of service of this Order. Instructions on how to pay the filing fee can be found in the ‘Guidance for Petitioners’ tab of the Court’s website atwww.ustaxcourt.gov.” Order, at p. 1.

As I said back in February, you can’t say fairer than that.

In this context, a reader pointed out that a docket search of Todd A. Kurvers, Docket No. 6701-21, whose tale I told yesterday (see my blogpost “Good Call – Part Deux,” 7/27/21), seems to show Todd had neither paid up nor sought waiver, despite being ordered to do so on or before 6/25/21. Without more facts, I can’t say whether the tsunami-swamped hardlaboring intake clerks missed Todd’s payment or waiver, or whether Todd’s noncompliance slipped past Ch J Mighty Mo’s eagle eye.  

Whichever it is, I’m sure Ch J Mighty Mo will deal appropriately with Todd.