And a Petitioner

Just a handy hint to Inga and Rex, and their colleagues at IRS, about Tax Court’s response to the CCAs’ mix-and-match responses to Boechler, P. C. As the latest score is 3 (count ’em, 3) pro-Boechler (2 Cir, 3 Cir, and 6 Cir) and one against (11 Cir, following Hallmark Rsch. Collective), we can certainly expect more.

So if your petitioner, like John F. Walsh III, Docket No. 16158-25L, filed 6/1/26, is Golsenized to 10 Cir, which has thus far stood above the fray, Ch J Patrick J. (“Scholar Pat”) Urda will Judge-‘splain how to make your motion to toss.

“This Internal Revenue Code (I.R.C.) section 6330(d)(1) case, not yet set for trial, is before the Court on respondent’s Motion for Judgment on the Pleadings…. Given the relief sought in the Motion, that is dismissal, and the ground for that relief, that is that the Petition was not filed within the 30-day period of limitations prescribed by I.R.C. section 6330(d)(1), respondent’s Motion will be recharacterized and treated as a motion to dismiss for failure to state a claim upon which relief can be granted. See Rule 40, Tax Court Rules of Practice and Procedure.” Order, at p. 1.

And since Ch J Scholar Pat is nothing if not fair, he has a handy hint for John F. as well.

“If an objection is filed, petitioner should explain why he was unable to file the Petition within the above-referenced 30-day period.” Order, at p. 1. Nudge nudge, wink wink, equitable tolling.