In Uncategorized on 11/21/2012 at 23:28

Or, The Ballad of Feckless Freddie

Tax Court is off to the turkeys today (11/21/12), so no opinions filed, but Judge Holmes, The Great Dissenter, a/k/a The Judge Who Writes Like a Human Being, has a Designated Order, delivering a harsh chastisement for an attorney who evinces too casual an attitude toward Standing Pretrial Orders, timely motions, and showing up for calendar calls.

Once again I point to Rule 200(a)(2), the mail-order admission for attorneys. I’ve posted about this before, so I won’t cite to those posts yet again. If Tax Court is prepared to let in any attorney, without inquiring into his or her knowledge of Tax Court practice and procedure, or the Code and Regs, then Judge Holmes should not be surprised by Freddie and others of that ilk.

You’ll find the Designated Order at Docket No. 20997-11, Brad Walters. There are two other cases, but they get consolidated. The attorney (hereinafter “Freddie”) has behaved in this casual fashion before now, and Judge Holmes is out of patience.

Freddie misses the calendar call, but shows up at recall.

Here’s just an abstract of Freddie’s derelictions: “He appeared and asked for a continuance, despite Tax Court Rule 133 which tells those who appear before us that motions for a continuance filed 30 days or less before calendar call will ordinarily be deemed dilatory, and that continuances in general are granted only in exceptional circumstances.

“These cases are exceptionally unexceptional. All three appear to involve only questions of substantiation. We must say ‘appear ’, because petitioners’ counsel didn’t even follow our rules and attach complete copies of the notices of deficiency to the petitions he prepared. He and his clients also failed to answer respondent’s requests for a Branerton conference to engage in informal discovery. He didn’t file pretrial memoranda in any of these cases, despite our standing pretrial order requiring him to do so. He didn’t even have his clients appear at calendar call.” Order, p. 1.

Judge Holmes tells Freddie that whatever he turned over to IRS (late) is all he can introduce on the trial, and that he’d better settle. Moreover, “He is advised to reform the way he prepares for trial in our Court.” Order, p. 1.

Maybe a test would have kept Freddie out, and spared Judge Holmes.

Leave a Reply

Please log in using one of these methods to post your comment: Logo

You are commenting using your account. Log Out /  Change )

Google photo

You are commenting using your Google account. Log Out /  Change )

Twitter picture

You are commenting using your Twitter account. Log Out /  Change )

Facebook photo

You are commenting using your Facebook account. Log Out /  Change )

Connecting to %s

This site uses Akismet to reduce spam. Learn how your comment data is processed.

%d bloggers like this: