Attorney-at-Law

AND HERE’S TO YOU, MR ROBINSON

In Uncategorized on 09/29/2015 at 12:13

Judge Pugh takes and modifies a line from Paul Simon’s 1967 chart-buster to admonish Jerry L. Cypress & Diane T. Cypress, Docket No. 7939-=12L, filed 9/29/15.

Jerry & Diane stipulated with IRS to depose the above-referred-to Mr Robinson, a non-party witness, per Rule 74(b).

Apparently miffed that no one asked him, Mr Robinson sat right down and wrote a letter to Judge Pugh, seeking a protective order and claiming “accountant’s privilege.” This, it seems, is a subset of the Section 7525 bubblewrap.

Judge Pugh is no fan of love letters, especially when Court rules tell the parties, and non-parties, what to do.

“The parties and Mr. Robinson are advised that, pursuant to Rule 74(b)(3), Tax Court Rules of Practice and Procedure, objections by third party witnesses are to be served on the party or parties seeking the deposition only. The party seeking the deposition then has the burden of moving for an order with respect to the objection(s). If such a motion is made, the moving party must attach the notice of deposition and any objections to the notice. The Court has received no such motion.” Order, at p. 1.

So Judge Pugh, somewhat paradoxically, orders the Clerk of the Court to “…place the correspondence received from Mr. Robinson in the correspondence file, unfiled.” Order at p. 1.

Rather than try to decipher the meaning of “filed but unfiled,” I offer the preceding as a practice tip.

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