Y’all will recall that CSTJ Lewis (“Wotta Name!”) Carluzzo gave “James Lindor,” Docket No. 217-23, filed 8/5/24, thirty (count ’em, thirty) days to submit “1) a motion to proceed anonymously, supported by sufficient grounds for such relief, or (2) a motion to voluntarily dismiss the case,.” Or else, ” the Court will amend the caption of this case to show petitioner’s proper name.”

This was back on 7/1/24; see my blogpost “Call Me By My Rightful Name,” of even date therewith, as my power-breakfast-eating colleagues would say.

“Jim” filed pseudonymously, a Tax Court no-no.

But a brief docket search shows “Jim” didn’t move before 7/31/24, and either CSTJ Lew’s amendment didn’t go through or the Genius Baristas muffed the ball, because Ch J Kathleen (“TBS = The Big Shillelagh”) Kerrigan still thinks “Jim” is really Jim.

See the above-referenced order.

Will we be seeing more phony names on Tax Court filings, as a sidestep around the requirements of Rule 27?