I’m sure Ch J Maurice B (“Mighty Mo”) Foley is too young to remember Lenny Bruce, and the comedy sketch wherein appeared the title of this my sermonette. So I doubt Ch J Mighty Mo echoed Bruce’s words when he drafted his order in Joe Ibarra, 15065-21, filed 8/5/21.

I expect those of my readers who are old enough to remember qualify for Social Security or their national equivalent. But this isn’t Joe’s story, or Bruce’s.

We have another of the plethora of non-admitted representatives seeking to represent petitioners, armed with Forms 2848, or the State equivalent. I blogged this enough times before now not to repeat myself, but I will.

“Tax Court isn’t small claims court or village court or justice court. It has its statutes and its rules, and these are not to be ignored, however big-hearted the judge may be.” See my blogpost “A POA Is Not A Person,” 2/9/17.

So Joe is told to ratify the petition his own self, wet ink (preferably blue) and paper and all.

And Ms. Rebecca Warden gets her own copy of the order, with the admissions Q&As, at no extra charge.

Word to all non-admitted reps and agents: November 17 is coming upon us fast. Send in the fees and your application to take the admissions exam, and study hard. As my yachting colleagues would say, “You’re falling astern of the fleet, and you’ve got a lee shore close aboard.”