I spent yesterday on my computer (of which more in a subsequent blogpost) and at the television screen, watching the racing at Beautiful Belmont Park. Of course there was mention of a horse named Read the Footnotes; but I’d like to suggest a name for a potential Triple Crown winner – Read The Rules.

Ch J Colvin has that lesson for an attorney who shall remain nameless in Howard E. & Judith A. May, Docket No. 14545-12L, filed 7/5/13.

Howdy and Judy file a motion for leave to amend their petition, embodying in the motion their proposed amended petition. This is the way we do things in State court (or at least in the State where I practice), but the problem here is that the motion, with the amended petition therein embodied, was e-filed.

First, per Rule 41, amended petitions cannot be embodied in a motion to amend, but must be separately filed. And, per Rule 26(b), all petitions and amendments thereto must be paper-filed and manually-signed by the petitioner or their USTC-admitted representative.

So Howdy’s and Judy’s motion for leave is denied, even though IRS doesn’t object to the amendment.

Judge Colvin does object, so go back and do it right.