Longtime (and I mean longtime) readers of this my blog will remember my ten-year-old pilgrimage through the vagaries of Tax Court filing fee refunds. There are orders that say you can’t get the sixty Georges back no matter what, and others that send the money back without explanation. These have included orders from past Ch Js, and other Judges as well.

Here’s a sample: “You Pay, You’re Stuck,” 4/23/14; “Now I’m Really Confused,” 9/27/16; “Worth A Try,” 10/21/16; and “Out of Date Slang – Part Deux,” 10/2/18. I’m sure I’ve done more.

But perhaps enlightenment has finally arrived, via Section 7430 legals and admins.

Jeffrey I. Zuckerman & Miriam E. Zuckerman, Docket No. 3964-23, filed 2/14/24, get a Valentine’s Day present from IRS and Judge Albert G. (“Scholar Al”) Lauber.

“…respondent filed a Motion to Dismiss for Lack of Jurisdiction. Petitioners responded, opposing dismissal and requesting an award of $60 (corresponding to their Tax Court filing fee) as litigation costs. See § 7430. … we explained that we lack jurisdiction in this case because there was no valid notice of deficiency.” Order, at p. 1 (Footnote and citations omitted).

Now this won’t work for late-filed petitions, but it’s sure worth a try for invalid SNODs and NODs, or mailings other than to last-known address or otherwise defective.

Here’s why.

“…we also directed respondent to file a reply addressing whether petitioners are entitled to the $60 they seek in litigation costs. Respondent immediately filed a Reply, that same day, conceding that petitioners are entitled to this sum.” Order, at p. 1.

So Judge Scholar Al awards Jeff & Miri the sixty bucks.