It seems Ch J Patrick J. (“Scholar Pat”) Urda has gone all Bundesliga with Tax Court jurisdiction. The former extensive paragraph describing “other IRS notices that may form the basis for a petition to this Court” that festooned routine want-of-jurisdiction petition tosses has been relegated to a footnote.

Is whistleblowing in the zone for promotion?

Solely by way of illustration of the foregoing and the source of the above quotation, see Cassandra John, Docket No. 3274-26SL, filed 8/14/26, at p. 2, footnote 2.