It seems like years have passed since I first suggested that Tax Court needs a proofreader for its orders. I’ve even volunteered for the job more than once.

Now, however, the position is filled. And the successful candidate filed neither the uniform application for Federal employment, a college transcript, a letter of recommendation, or anything else.

It’s Ch J Kathleen (“TBS = The Big Shillelagh”) Kerrigan. On a day with 503 (count ’em, 503) orders and no opinions, nothing eludes Ch J TBS’ unblinking eye.

Estate of Robert E. Nero, Deceased, William C. Nero, Jr., Personal Representative, Docket No. 27374-21, filed 8/15/22, had chilled their beef with IRS, and memorialized same in the form of a stipulated decision.

This the parties tendered for entry of decision.

Not past Ch J TBS.

“…upon review of the proposed decision document, the Court notes that the caption listed thereon includes a typographical error.  Consequently, the Court is unable to process the parties’ Proposed Stipulated Decision.” Order, at p. 1.

But Ch J TBS will enter decision, embodying the terms of settlement hashed out by the parties,  in her own order. With the correct caption, of course.

Neatness counts.