I often wonder if this my blog (and I, its “onlie begetter”) takes itself (and I myself) too seriously. I’ve been accused of making light of Tax Court litigants’ dilemmas, even if their wounds are self-inflicted and their errors unforced. I often make unasked-for comments on Tax Court Rules and procedures, with a certain Olympian (if not Sinaiatical) detachment.
So today, something on the lighter side.
Saul Steinberg’s immortal New Yorker magazine cover made fun of the insularity of us denizens of this Minor Outlying Island off the Coast of North America. I referred to it more than once under the rubric “Everything West of the Hudson is Kansas.”
Judge Rose E. (“Cracklin'”) Jenkins is by no means insular. Judge Jenkins merely wants to get the mail to the proper destination in Hassine Sidane, 11877-25, filed 10/16/26.
With 30 (count ’em, 30) days to go before trial and an IRS motion for judgment on the pleadings awaiting reply from Hassine, “(P)etitioner has not filed a response to the motion and has not responded to attempted e-mail communication from the chambers administrator of the undersigned.” Order, at p. 1.
Default looms. But Judge Jenkins to the rescue.
“However, review of the record in this case indicates that petitioner’s address of record in this case is stated as in Dran Oran, rather than Oran Oran, as reflected in the address to which the Notice of Deficiency was mailed. Accordingly, the Court will update the address of record to be consistent with the latter, re-serve the relevant documents in this case, extend the time for petitioner to file a response, and set this case for hearing.” Order, at p. 1.
Apparently to IRS, everything east of Holtsville…but you know the rest.
What am I missing here? Oran is a city in Algeria, on the Mediterranean about 100 miles across it from Spain. The Sultanate of Oman, is a nation located on the southeastern coast of the Arabian Peninsula in West Asia. (Its capital is Muscat.) There is an online source that places a scholar with the same name as petitioner as being located in Algeria, but about 500 miles to the east of Oran. The photo on a listing of his articles, however, matches the photo of someone with the same name, with a Linkedin profile and living in San Diego. (That’s a city in California, west of Kansas.) Yet another Linkedin profile with the same photo places him in Richardson, Texas. (Everyone knows where that is — Judge Jenkins graduated from high school in Texas, and later from law school there.)
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Mr. Kamman, I fear I cannot help you. As near as I can tell, judge Jenkins was attempting to correct what appears to be a scrivener’s error in addressing the relevant pleadings. Perhaps as in another famous location, she was misinformed.
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