No, I still forswear politics here, and will not here “fight old battles o’er.” Today Ch J Maurice B (“Mighty Mo’) Foley has a simple order that should serve as a warning in the current Petition Surge.
The blogosphere has erupted since I first raised to public view the record-breaking volume of petitions filed this year. See my blogposts “Premature,” 7/23/21, and “Draining the Swamp,” 8/17/21.
Clearly the hardlaboring intake clerks and flailing datestampers, and their coadjutors, are feeling the strain of the heavy-duty workload. As at today, 8/20/21, at noon EDT, there have been fewer than 19,500 petitions docketed (at least according to DAWSON, which I submit for the fact of that statement being made, and not for the truth thereof). Y’all will recollect that the Tax Court website itself reported receipt of more than 24,000 petitions as at 7/23/21.
So what is likely to happen at The Glasshouse in the Stateless City?
Here’s Ch J Mighty Mo to tell you. Note the dates; they’re material. Read and heed.
“By Order dated May 6, 2021, the Court directed petitioners to pay the Court’s $60.00 filing fee. On June 23, 2021, petitioners paid the Court’s $60.00 filing fee. However, due to inadvertent clerical error, on August 12, 2021, the Court entered an Order of Dismissal for Lack of Jurisdiction on the ground that petitioners failed to pay the Court’s $60.00 filing fee.” Order, at p. 1.
The May 6 order above-referred-to did set a 6/22/21 deadline for receipt, so mailed-isn’t-filed. Petitioners were a day late. But the hardlaboring crew didn’t get around to bouncing the petitioners until 8/12/21.
Wherefore, “(O)n August 12, 2021, petitioners filed a First Amendment to Order of Dismissal for Lack of Jurisdiction. However, further review indicates that petitioners’ filing appears to be more akin to a Motion To Vacate.
“The Court will vacate the Order of Dismissal for Lack of Jurisdiction and thereby allow this case to go forward.” Order, at p.1.
Word to attorneys, USTCPs, and self-representeds: Stay on top of your cases. Monitor them even more closely than during ordinary times. The petition surge will spill over into the pool of clerical goofs and mix-ups, driving it above usual level. And jump on them quickly, to correct your record and help out the overstressed Glasshouse Gang.
Oh yes, the Order is Joseph Raimo and Rebekah Raimo, Docket No. 6277-21S, filed 8/20/21*.
Taishoff Law 
The petition in Docket 19500-21 was filed June 1, but not served until today.
So we know an average of 3900 cases were filed each of the first five months of this year, and it’s reasonable to assume another 7,800 were received in June and July. That aligns with the website claim of “more than 24,000″ through July 23.
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