A new form of relief has made its debut on the Tax Court scene. Judge Mark V. Holmes has granted Com’r Danny Werfel leave to “amend his hearing” even though no hearing was scheduled.

See Vallory A. Rosenbledt, Docket No. 16851-21, filed 6/25/24, Order, at p. 2. Exactly how this is to be done is nowhere stated.

What drew me to mention this novelty was an additional, more intentional novelty, a “new form of alleged tax shelter” (Order, at p. 1).

I wish Judge Holmes had been more explicit, even if he threw in a few disregarded possessive genitives at no extra charge. How I yearn for, long for, anything but more phony partnerships, Dixieland Boondockery, enhanced research credits, juiced-up art appraisals, closely-held stock put-and-takes, DADs, sons-of-BOSS and other mix-and-match Bialystoks.

But alas! Judge Holmes wants to know if expert witnesses will be involved. See Order, at p. 1. I do hope not!

A new breed of dodge, hopefully without dueling appraisers, would be as welcome as the Deuteronomy 32:2 treatment.