Tommy Nashe’s 1592 dirge forms the backdrop for the last-ditch efforts of the Schulers, the non-TMP in North Wall Holdings, LLC, Schuler Investments, LLC, A Partner Other Than the Tax Matters Partner, Docket No. 277730-21, filed 1/15/26, to escape the 18-day guillotine that fell on their Rule 162 reconsideration.

For the backstory, see my blogpost “Boechler, Meet TEFRA,” 10/21/25. Although my colleague Lyle (“Full-Court”) Pres, Esq., has announced his retirement (for the second time), he’s still onboard for the Schulers. We old hound dogs still jump up when we hear the horn.

Howbeit, the Schulers’ trusty attorneys have found hope in Kwong, a CFC opinion extending the statutory deadline for a refund suit due to Section 7508A COVID extension.

Judge Ronald L. (“Ingenuity”) Buch won’t have it.

The Schulers claim change in law. But Section 7508A (whether the 2019 or the 2021 version) was around throughout. All the Schulers’ trusty attorneys have is a legal argument they failed to make the last time. Rule 162s, especially late Rule 162s, aren’t mulligans.

And Kwong is a CFC case. No Golsenization of a lower-court opinion; CFC doesn’t bind USTC, although USTC might think about it; see Order at p. 4, footnote 2.

Even if Kwong were sustained on appeal, appeal would lie in 9 Cir, and the Schulers are Golsenized to 11 Cir, not Federal Cir.