I’ve commented before on the late Supreme Court Justice Antonin Scalia’s haughty dismissal of United States Tax Court as “an inferior court,” likening same to a village justice court. I’ve objected that some pretty heavy cases come before the Tax Court bench, whose members have extensive qualifications in the field of taxation.

But then I get orders like John R. Bacon & Darlene Y. Bacon, Docket No. 12598-24, filed 9/18/24, where Ch J Kathleen (“TBS = The Big Shillelagh”) Kerrigan orders IRS to answer the correct (amended) petition, and Maria Sauceda and Ezequiel Y. Ramirez, Docket No. 8795-24, filed 9/18/24, a real original.

IRS asserts that Ezequiel died before the petition was filed, but “under Texas law a surviving spouse may represent a decedent’s estate if no executor or administrator has been court-appointed to represent the estate; and … petitioner Maria Sauceda, in her capacity of surviving spouse, may properly represent Mr. Ramirez’s estate in this case.” Order, at p. 1.

OK, no biggie, right, if that’s what TX law says?

Except.

“Upon further review of the record, however, the Court notes the following: (1) the notice of deficiency was issued to petitioners at a New Mexico address; (2) the death certificate for Mr. Ramirez was issued by the state of New Mexico and indicates that Mr. Ramirez was a resident of New Mexico at the time of his death; and (3) the Petition was filed by petitioner Maria Sauceda using a New Mexico address.” Order, at pp. 1-2.

One must wonder why one with extensive, high-level tax experience in the legislative, executive, and private sectors, as well as judicial, has to deal with such stuff.

And I sometimes wonder why I report it.