Attorney-at-Law

“SWEAR!”

In Uncategorized on 07/18/2013 at 15:40

Hamlet, Act I, Scene V

Judge Gustafson takes on the role of Hamlet’s Ghost in the latest iteration of Swanson-Flosystems Co., Docket No. 27975-11, and orders IRS to “swear”, in a designated hitter filed 7/18/13.

See my blogpost “Adelbert, Thou Should’st Be Living At This Hour”, 4/5/13. Swanflo’s original counsel, overmatched, begged Judge Buch for time to go to the bullpen for relief, and Judge Buch took pity.

As he and I said at the time: ‘(T)he hiring of additional counsel, however, provides some assurance to the Court that, if a continuance were to be granted, this case would be adequately prepared.’ Order, p. 2, footnote 2.

“Hope springs eternal, eh Judge?”

Having done his best, Judge Buch bailed out of the case in May, and in from the bullpen comes the ever-obliging Judge David Gustafson.

As we hoped, Swanflo’s new counsel are on the ball. IRS signs off on its responses to Swanflo’s interrogatories thus: “11. Pursuant to T.C. Rule 71 all of the above answers are made in good faith and are as complete as possible after a reasonable inquiry of the readily obtainable information.

“Paragraph 11 is followed by a conventional signature block. Respondent asserts that the interrogatory responses ‘are signed in conformance with T.C. Rules 71(a) and (c)’.” Order, p. 1.

Nope, says Judge Gustafson, that’s not sworn, as Rule 71 requires answers under oath, nor is it an unsworn declaration made under penalty of perjury (see 28 USC sec. 1746). The emphasis is by Judge Gustafson.

So weasel-wording doesn’t get it, IRS. As the Ghost said, “Swear!”

 

 

 

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