In Uncategorized on 01/14/2019 at 15:12

It’s been a long time since I looked at an AR (not a rifle, an Army Regulation), but one of the cases at this morning’s calendar call in New York City sent me off to AR 601-50, Part VI, Par. 19 (15 Dec 86), whence comes the title of this blogpost.

The case is Gerard J. McEnroe and Regina McEnroe, Docket No. 7381-18S, 1/14/19, but the formal order won’t be around for some time, what with the shutdown and all. And if and when the order does come, it may not embody today’s developments as they may then be moot.

It’s another of those Section 72 pension loan cases. This variation has to do with whether the loan was in fact in default, and the balance paid from Gerard’s account as a taxable distribution. There was to be a trial on that point. Remember that cancellation of debt goes off on facts and circumstances.

So up steps Gerard and his counsel, whom I’ll call Denny. Denny tenders a massive pre-trial brief, but IRS’ counsel has a wee problem.

Though admitted in Our Fair State, and otherwise apparently eligible, Denny never got admitted to Tax Court. When he tried to get the application form from the Glasshouse Gang, Tax Court was shut down.

Although STJ Daniel A (“Yuda”) Guy rightly pointed out that Form 30 and instructions are available on the still-operating Tax Court website in down-loadable and form-fillable PDF, filling in and sending in the form, check and certificate of good standing today would do no good, as there is no one at the Glasshouse to process same.

What to do?

STJ Yuda checks in with the Glasshouse High Command, and obtains from Denny an undertaking to apply as soon as the shutdown ends, but in the meantime, he invokes Rule 24(a)(4) top-of-the-stretch provision.

“…counsel may be recognized as counsel in a pending case to the extent permitted by the Court and then only where it appears that counsel can and will be promptly admitted.”

I’d never seen this before, but I expect we will see it again if this shutdown continues.



In Uncategorized on 01/14/2019 at 14:37

I headed down to 26 Federal Plaza on this U. S. Minor Outlying Island this morning. I was suffering an extreme case of Blogger’s Withdrawal during the record-breaking shutdown. Tax Court’s website said Our Fair City would host a calendar call, and my reportorial instincts told me there might be blogfodder here.

Well, there were the volunteers from the New York County Lawyers’ Association’s Calendar Call, trying to help the self-representeds; IRS had counsel working, and STJ Daniel A (“Yuda”) Guy  was on the bench, with his trial clerk close at hand.

I heard through the grapevine that true emergencies are being addressed, even as IRS and Tax Court are handcuffed as to personnel. IRS managers are stepping up, I am told.

One certainly hopes the current emergency is swiftly abated.

I will say nothing more here. My views on the current record-breaking shutdown are extensively stated elsewhere.


In Uncategorized on 12/28/2018 at 15:49

To the best of my admittedly-imperfect memory, the flailing datestampers and hard-laboring clerks at The Glasshouse in Shutdown City have today set a record they’ll be hard-pressed to equal, much less excel.

They’ve managed to put up 260 (count ‘em, 260) orders today, and three (count ‘em, three) are designated hitters off-the-bench from STJ Lewis (“Ya Can’t Shut That Name Down”) Carluzzo.

Apparently they pushed long and hard to clear the clichés before “the long winter’s nap” that faces The Land of the Free.

STJ Lew’s cases are two duplicates of the old “delegation of authority to sign a SNOD” variety, and the last is an OIC that gets bounced (and there are no “preliminary” bounces).

But STJ Lew has some useful advice for the few going to court despite the shutdown.

Here’s Khadidiatou Donatelli Neumann, Docket No. 979-18S, filed 12/28/18. Khadid is bound for LA in a couple weeks (hi, Judge Holmes, enjoy the break), and STJ Lew hands out a handy hint.

“To avoid potential complications caused by the partial government shutdown, it is ORDERED that a paper copy of any document submitted to the Court for filing, either electronically or in paper, between the date of this Order and the date of the above-referenced trial session, shall be made available at the trial session by the party who submitted the document.” Order, at p. 1.

Even the electrons may be shut down.

In any case, I wish all my readers a very happy new calendar year. I’ll see all y’all when The Glasshouse is back in action.