IRS claimed Adam Hockley, Docket No. 14940-25, filed 11/6/26, dropped off the grid. For that reason, IRS’ counsel sought to toss Adam’s petition for want of prosecution. So at calendar call in The Best Location in the Nation, Judge Courtney D. (“CD”) Jones promised to toss Adam’s petition “soon.” Order, at p. 1.

But Judge CD Jones is nothing if not meticulous.

“After further review of the motion and the record, the Court will direct respondent to make additional attempts to contact petitioner.” Order, at p. 1.

Where most jurists would clear Adam’s petition from the goalmouth to the far boards, Judge CD Jones tells IRS’ counsel to try once more to raise Adam on the blower.

“Respondent’s motion represents that petitioner did not provide a telephone number or email address where he can be reached (Doc. 10, Par. 7). But the Court observed that the UPS label that was used to mail the Petition lists a telephone number under petitioner’s name (Doc. 1, PDF Pg. 4). The telephone number can be seen in the upper left hand corner of the UPS label (Doc. 1, PDF Pg. 4).” Idem, as my expensive colleagues would say.

So IRS has two (count ’em, two) weeks to try to reach Adam on the UPS label phone number and report the results to Judge CD Jones.

My kind of judge.