Unhappily, this situation cannot invoke the unexpansive jurisdiction of US Tax Court. This Paul James Kline, Docket No. 27241-22, filed 10/13/23 discovers, as Ch J Kathleen (“TBS = The Big Shilleagh”) Kerrigan provides the boilerplate recitation of what limits Congress has set upon Tax Court.

Needless to say, ordering IRS to issue PJ a stimulus check doesn’t fall thereunder, despite the fact that PJ’s” (R)epresentations in the petition also emphasized petitioner’s incarcerated status.” Order, at p. 1.

It was a long time until I could remember the analog to PJ’s difficulties in getting stimulus in his situation, but memory and a prolonged search of old files brought Kevin DeWitt Skaggs back. If you don’t remember Kevin DeWitt Skaggs, don’t feel alone. Rather, see my blogpost “Oversoon,” 4/26/17. Kevin DeWitt’s bœuf involved EITC for his paid work in the prison hospital.

PJ meets the same fate.

“Suffice it to say that no IRS communication supplied or referenced by petitioner to date constitutes, or can substitute for, a notice of deficiency issued pursuant to 6212, I.R.C., a notice of determination issued pursuant to sections 6320 and/or 6330, I.R.C., or any other of the narrow class of specified determinations by the IRS that can open the door to the Tax Court for purposes of this case. To the contrary, petitioner’s apparently expansive view of the Court’s authority fails to comport with the limited nature of the jurisdiction set forth in the statutory parameters set forth above. Stated otherwise, the Tax Court has no role or authority in the administration of the so-called economic stimulus payments.” Order, at p. 3.

PJ, like me, is a fan of summary J, but to get it, you need a court with subject matter jurisdiction.