The Genius Baristas Are On It

Ch J Maurice B (“Mighty Mo”) Foley has an arduous and often-unrewarded task, cat-herding self-representeds and wayward counsel through the narrow gate into the precincts of 400 Second Street, NW, in the City Non-State. He is often unaided even by the hardlaboring clerks and flailing datestampers within the aforesaid precincts.

But I’m pleased to being him good news: help is at hand. The Genius Baristas and the 18Fs (whoever they are) will save him from the labor occasioned by such as Felicia Nicole Jones, Docket No. 31603-21W, filed 11/30/21*.

I post Felicia, before her order is swept forever from the internet at midnight. Felicia neither provided a copy of a NOD from her denied or rejected blowing, nor ponied up the sixty George small blind. But these are mere details.

Ch J Mighty Mo must school Felicia on Tax Court etiquette.

“The parties are reminded that, under Rule 345(b), Tax Court Rules of Practice and Procedure, when making an unsealed filing with the Court in a whistleblower action, the party making the filing ‘shall refrain from including, or shall take appropriate steps to redact, the name, address, and other identifying information of the taxpayer to whom the claim relates.’ Rule 345(b) further provides that the party ‘filing a document that contains redacted information shall file under seal a reference list that identifies each item of redacted information and specifies an appropriate identifier that uniquely corresponds to each item listed.’” Order, at p. 1.

And Ch J Mighty Mo goes on for a further five (count ’em, five) paragraphs to detail, with exacting particularity, the precise methods whereby Rule 345 is to be honored in th’ observance.

Ch J, even if Felicia complies with your order au pied de la lettre; even if her case reaches the height of a full-dress T. C., with multiple dissents and concurrences and rearguments galore; even if her case is heard en banc by 5 Cir, and reaches the lofty preëminence of the Marble Palace of the Supremes; even if law review authors discompose electrons beyond count, exalting or excoriating her with impenetrable legal gibberish; nevertheless, and notwithstanding anything at variance with or to the contrary of any or all of the foregoing (as my expensive colleagues would say), if even one document among the tens of thousands submitted in this litigation be sealed, the Genius Baristas will erase all traces of Felicia from the Tax Court website.

So be at ease, Your Honor; the Genius Baristas are on the job.

*Felicia Nicole Jones 31603-21 11 30 21