The highwater mark of the 2021 petition tsunami was reached as at 12/31/21.
Elder brethren and sistern from Tax Court’s past can tell me if the numeration system has changed, but petitions bearing docket numbers above 40000 were filed in 1987. Since then, so far as DAWSON reveals, no year’s docket numbers reached 35000 until 2021.
I can assure my readers that this numerological excursion is a one-off, unless 2022 produces another petition tsunami. Absit omen!
And let the record show that the first case of 2022 has been docketed.
Docket Number: 101-22S Kristina D. Gascon, sole proprietor, Petitioner v. Commissioner of Internal Revenue, Respondent
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