We are all, I am sure, breathlessly awaiting the adoption, enactment, and publication of the Amended Tax Court Rules of Practice and Procedure proposed back in March by then-Ch J Maurice B (“Mighty Mo”) Foley. See my blogpost “A Chip Off the Old Rock,: 3/23/22.

Perhaps the current waiting time has been the result of numerous cogent comments from selected stakeholders, whoever those worthies may be.

Howbeit, United States Tax Court is closed today, 9/5/22, inasmuch as this day is “the day set aside by statute for observation of … Labor Day….” Proposed Amended Rule 25(a)(5)(A).

So today I don’t labor, either.