In Uncategorized on 01/29/2016 at 14:55

I’ve often quoted the immortal words of the late great Charles Dillon Stengel, and I get to do so again today in Constantine Gus Christo, Docket No. 2161-12, filed 1/29/16. While the substance of Judge Paris’ order may be old news to seasoned Tax Court practitioners (the peppery kind, with a salty sense of humor; sorry, guys), non-practitioners may want to lay hold of some back-issue transcripts for background.

So here’s the skinny: “…petitioner filed a Motion for the Court to Pay the Expenses of a Transcript and specifically requested the transcript from the May 14, 2013, partial trial. The Court, on occasion, does pay the cost of a transcript for pro se taxpayers. However, it is not necessary in this case. Petitioner registered for the Court’s electronic filing system, eAccess, which allows him to access the documents filed in his case and file documents electronically. On page 16 of the ‘Petitioners’ Guide to Electronic Case Access and Filing’, located on the Tax Court’s website, it is noted that transcripts are not electronically viewable until one year after the proceeding. The partial trial was held in 2013 and, therefore, is now viewable electronically and petitioner can access it at any time.” Order, at p. 1.

Con, you could look it up.

However, this doesn’t help Randy Jenkins and others similarly situated. See my blogpost “Psst – Y’ Wanna Buy a Transcript Cheap?” 1/14/15.

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