In Uncategorized on 10/11/2012 at 17:57

To quote Paul Simon, while there might be “fifty ways to leave your lover”, as stated in his 1975 hit of that name, there’s only one correct way for an attorney or Tax Court practitioner to be relieved. But neither attorney got it right in this case.

No Tax Court decisions today, 10/11/12, and no really exciting orders either, so here’s the story from a pair of orders from 10/10/12, both from Martin F. and Mary S. Tynan, and both Docket No. 28876-83 (yes, 83; these are remnants of the Kersting tax shelters of infamous memory, Tax Court’s equivalent of Dickens’  Jarndyce v. Jarndyce, or perhaps more precisely, the Night of the Living Dead).

Judge Colvin was really losing patience. I cannot blame him.

And the Tynans did have two attorneys, although which of the petitioners each represented is unclear. Apparently Judge Colvin thinks each attorney represents both petitioners.

I won’t name either attorney here, because, as I’ve said often before, there but for the grace of you-know-Whom goes any or all of us.

Judge Colvin says it all, once in each order: “The motion to withdraw does not comply with Rule 24(c), in that Mr. X did not provide petitioners’ current address (their last known address is not necessarily their current address) or their current phone number, and he did not state that he contacted petitioners and whether or not they objected to his withdrawal from the case.” Order, p. 1. (Names omitted).

It is possible that since 1983 the petitioners may have shuffled off this mortal coil. But as these were partnerships with TEFRA partnership-level FPAAs and affected items, the end is not yet in sight. See my blogpost “Bang – A Warning to Tax Matters Partners (And Their Advisors)”, 1/5/11.

Alternatively, these may be situations like that in the old joke about the continuing legal education ethics class, where the lecturer sternly warned the attendees,  “You may not have sex with your clients”, to which one attorney shouted “Sex with them? I don’t want to talk to them!”

Alas, the two attorneys in the Tynan case are, at least for the moment and in the immortal words of The Platters’ great manager Buck Ram who wrote their 1956 smash hit The Great Pretender,  “still around.”


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