The above-written well-known admonition from the literate to the post-huked-on-fonixes has fallen short in many places. Today it avails not Carla J. Chavez & Maynor G. Chavez, Docket No. 12250-23, filed 12/15/23. Carla & Maynor are a day late, and a lot more than a dollar short, with their petition. Again, electronic filing, but it doesn’t matter, since the filing didn’t hit until 6:34 p.m., on Day 91.

Carla maintains IRS spelled her name wrong repeatedly. I entirely sympathize; mine has been mangled beyond description. It took our family genealogist (the Girl of My Dreams) several years to find my paternal grandma in a census, so wretchedly was our name inscribed.

Ch J Kathleen (“TBS = The Big Shillelagh”) Kerrigan is also sympathetic with Carla’s & Maynor’s attempts to get her name spelled right.

In their response to IRS’ motion to toss, they “highlighted repeated and ongoing errors by the IRS in the spelling of petitioner Carla J. Chavez’s first name, attaching voluminous correspondence in support thereof, which they indicated hindered their communications with the agency. Such correspondence, and petitioners’ responses thereto…continued on a regular basis….” Order, at p. 2.

Alas, doesn’t help.

“…the repeated errors by IRS personnel in the spelling of Carla J. Chavez’s first name throughout the administrative process are highly regrettable, but they cannot alter the legal outcome. Critically, the notice of deficiency on which this case is based reflects a proper spelling.” Order, at p. 3.

Taishoff says this is yet another reason why there has to be a standard form of SNOD, clearly stating that anyone wanting Tax Court must immediately petition Tax Court, not IRS. Congress will have to prescribe the form by statute, as IRS won’t.

As for proper English spelling, it’s a lost cause.