In Uncategorized on 09/15/2014 at 17:05

No, not a reprise of The Byrds’ 1965 cover of Pete Seeger’s take on Ecclesiastes 3. This is a further rebuke of an attorney heretofore known as Mac, who wants Judge Halpern to reconsider the blast he laid upon the aforesaid Mac back in April. Moreover, out of time at that.

Remember Mac? No? Then see my blogpost “A Further Cautionary Tale”, 4/28/14, the tale of Leonard L. Best & Evelyn R. Best, Docket No. 26662-10L, filed 9/15/14.

Now, your recollection refreshed, L. L. and Eve are high school graduates whose frivolity got them a $5K Section 6673 chop from Judge Halpern back in April. Furthermore, their attorney, known to my readers as Mac, was ordered to show cause why he shouldn’t get a vexatious chop per Section 6673(a)(2) or maybe a you-signed-it Rule 33(b) chop.

Well, more than the magic 30 days for a Rule 161 reconsideration went by, but Mac wants to ask for reconsideration anyway.

No dice, Mac, says Judge Halpern.

“In support of the motion, petitioners argue: ‘In effort to expedite matters, rather than await the sanctions opinion, and thus await the decision of all issues for which a motion for reconsideration can be timely filed, Mac decided to move to file out of time a motion for reconsideration of the findings and opinion.’ In referring to the sanctions opinion, petitioners refer to the Court’s order dated April 28, 2014, ordering petitioners’ counsel to show cause why the Court should not require him to pay respondent’s excessive costs pursuant to I.R.C. section 6673(a)(2) or sanction him pursuant to Rule 33(b), Tax Court Rules of Practice and Procedure. We agree with respondent that the motion for leave does not state a compelling reason to grant the motion for leave. Like respondent, we have examined the motion for reconsideration and, like respondent, we do not find therein a compelling reason.” Order, at p. 1.

So show cause, Mac, take your lumps, if any, and then ask for reconsideration.

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