And Show You Dug

That’s Chief Judge Michael B. (“Iron Mike”) Thornton’s word to IRS’ counsel (nameless here forevermore, as a much better writer than I put it), in Maher M. Al-Tahan & Celia Al-Tahan, Docket No. 16651-14, filed 9/10/14, a day when nary an opinion nor a designated order was filed. Perhaps the distinguished judges were joining with me in protesting the FCC’s attempt to sell the Internet; I do hope so.

Even if they didn’t, you can. See my blogpost “An Even Slower Day”, 9/10./14.

Howbeit, IRS’ counsel needs time to find the administrative file; he claims he asked IRS for same, but same was not forthcoming. Apparently he did not described in copious detail his efforts to unearth same, with copies of correspondence, telephone loggings and the kind of substantiation one would expect.

At least, the kind of substantiation Ch J Iron Mike expects.

Ch J Iron Mike allows IRS’ counsel more time, with a caution: “…in prosecuting a motion for extension of time to file an answer the Commissioner normally must show that he acted with due diligence in attempting to file the answer within the applicable 60-day filing period. Although the Court will grant respondent’s motion, the Court is not inclined to grant any further extension of time to file the answer unless respondent’s motion includes a detailed description of the efforts respondent has undertaken to obtain the administrative file.” Order, at p. 1.

So if an IRS lawyer claims s/he can’t find the admin file, ask the Judge to make him/her provide pictures, descriptions and accounts.