In Uncategorized on 09/01/2015 at 18:49

I’ve noticed a trend in restaurants, where servers will not issue separate checks to a group of diners. It may be the advent of computerized billing, or a disinclination to do arithmetic for their patrons. This leads either to splitting by the diners, or advanced mathematical calculations lasting almost as long as the meal.

But, attorneys and USTCPs, take note: Tax Court requires separate checks. Thus spake Ch J. Michael B. (“Iron Mike”) Thornton, in Gary Miller & Connie Miller, Docket No. 17074-15, filed 9/1/15, a very dull day at 400 Second Street, NW.

See to what I have been reduced, finding blogfodder in such trivia.

“…the Entry of Appearance by A and B was filed in this case. The Court did not recognize B as counsel of record for the petitioners because the entry of appearance was eFiled by A. Each practitioner is required to electronically file a separate entry of appearance.” Order, at p. 1. (Names omitted).

It might be well if there were a Tax Court rule so stating, but Rule 24(3) is ambiguous: “(3) Subsequent Appearance: Where counsel has not previously appeared, counsel shall file an entry of appearance in duplicate, signed by counsel individually, containing the name and docket number of the case, the name, mailing address, telephone number, and Tax Court bar number of counsel so appearing, and a statement that counsel is admitted to practice before the Court. A separate entry of appearance, in duplicate, shall be filed for each additional docket number in which counsel shall appear.”

The Rule doesn’t state that each counsel must file a separate Entry of Appearance. The only mention of separate entries of appearance is in case of multiple docket numbers. If the requisite information for each counsel appears on one page, even if eFiled, does that not satisfy the Rule?

And Form 7 states only that separate entries of appearance are required for separate docket numbers.

Well, perhaps the hard-laboring clerks at 400 Second Street, NW, really want separate checks.


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