As I gleaned what blogfodder I could from last year’s petition tsunami, I knew very well that the vast majority of those petitions would be tossed by Ch J Maurice B (“Mighty Mo”) Foley. Like an Authority even more exalted than the Chief Judge of the U S Tax Court, “his winnowing fork is in his hand,” and the clumsy, the inept, and the protester will get the Luke 3:17 treatment, unless their petition or amended petition clears the Rule 34 bar.

I doubt Michael Rottinghaus, Docket No. 14724-21, filed 2/5/21, has ever read this my blog. But his case shows the perils of putting money before petition. Michael got tossed just before Christmas, as Ch J Mighty Mo found he had not stumped up the sixty George table stakes.

“Petitioner thereafter contacted the Court informally to advise that he had paid the Court’s filing fee. In view of the foregoing, the Court will vacate and set aside the Order of Dismissal previously entered in this case.” Order, at p. 1.

But back in July, Ch J Mighty Mo told Michael to file a “proper amended petition,” id., which to date Michael has not. So Ch J Mighty Mo gives Michael until 2/1/21 to do so. The hardlaboring Clerk will attach a form for that purpose at no extra charge.

And if Mrs. Michael wants in, she can sign on to Michael’s proper amended petition.

Word to Michael and/or Mrs. Michael (hi, Ogden Sunseteers): Always make sure your petition (or any amendment thereto) will pass muster before you send in the Three Andys. Filing fees are nonrefundable. Blow your petition, blow your money.