Your attention is respectfully directed to my blogpost “A Rant,” 3/7/13. I see some 574 orders on the Tax Court website thus far today, of which 250 are standing small-claimers. I imagine not a few of the recipients thereof will do as Noël Coward suggested is done in Bangkok at twelve o’clock. The rest will hover in some sort of limbo.

Remember we had some 35,000 petitions filed in CY 2021. Also, in that same period, my source tells me we had 24 full-dress T. C.s,  145 T. C. Memos., and 42 T. C. Sum Ops. My ultra-sophisticated readers need not tell me that cases were disposed of via off-the-benchers, stip-outs, and dispositive orders (summary J, no jurisdiction, no pay, claim preclusion). I have no tally of those, and I daresay no one else does, either. But let me know if I’m wrong.

Meantime, petitioners are still waiting for their “dission.”