The frost is on the pumpkin on the mainland of Our Fair State, and with the approach of all-hallown summer, the battle-hardened preparer checks the updates on the software, sighs over the lazy, hazy, crazy days of summer now gone, and prepares for the wrath to come.

They will come, the sophisticates, the longtime clients meticulous to the point of OCD, dropping off thumbdrives PDF-ed to the gunnels with numbers and scanned backups all indexed; the little-envelopes-RedWeld types more particularly bounded and described in my blogpost “The Shoebox-RedWeld System,” 12/8/21; and finally, the new clients, clearly referred by malevolent wellwishers, said newbies never having consulted practitioner until the day before the extension runs out and perform The Dump.

These last evoke a plaintive whimper as they depart, the practitioner reaching for acetonaphthone, naproxen sodium, or aspirin, whichever is handy.

Judge Joseph Nega describes The Dump, in the tones of one who has seen it as often as any practitioner, in an off-the-bencher, Robin D. Newton, Docket No. 37691-21, filed 10/19/26.

“Petitioner produced an assortment of receipts in support of her position, but appeared unaware of the amount of any deduction she was attempting to substantiate, let alone which of or how those receipts established entitlement thereof.” Transcript, at p. 9.