You can actually be exempt from e-filing, if you’re old and intechnicate (a new word I just invented, a portmanteau combining illiterate and technological).
You can read all about it in Darren Peck & Monica Peck, Docket No. 28710-13, filed 12/18/13. Naturally, the order has nothing to do with Darren & Monica.
The order concerns their trusted attorney, William J. (“Old Bill”) Wise, Esq. Old Bill is a name partner in a respected Chicago firm, and a long-ago graduate of the University of Michigan Law School.
Here’s Old Bill’s story, as told by Ch J Thornton: “Among other things in his motion, Mr. Wise states that: (1) since 1959, he has actively practiced before the Tax Court and (2) he lacks the technical knowledge to comply with the Court’s eFiling requirement, and requiring him to comply with that requirement would impose a hardship upon him.” Order, at p. 1.
Ch J Thornton gives Old Bill a bye: “…he is granted an exception from the mandatory electronic filing requirement applicable to papers filed in this case.” Order, at p. 2.
Hint: if you were admitted after JFK took the oath of office, you’re most likely out of luck. So brush up on those e-filing rules on the Tax Court website.
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