Attorney-at-Law

RULES WERE MADE TO BE

In Uncategorized on 02/02/2016 at 16:43

Broken? Enforced?

There being neither opinion nor designated hitter from The Glass Box on Second Street, I am thrown back on digesting 130 uninteresting orders, be the same more or less as the conveyancers used to say.

But the blogger is put on his/her mettle by such days.

And today, as in recent past, Ch J Michael B. (“Iron Mike”) Thornton manifests his improvisational talents. Case in point: John A. Giantonio, Docket No. 32356-15, filed 2/2/16.

It’s not really about John, but about his trusty CPA, Anthony J. Mascherino. Mr Mascherino files a letter “…on petitioner’s behalf…which Letter the Court will recharacterize as a motion for entry of decision on petitioner’s behalf.” Order, at p. 1.

This provokes from me a massive, Wagnerian “Mein! Was ist das?!”

Letters “on behalf of” petitioners from unadmitted persons, recharacterized as motions, no less?

Of course, if Mr Mascherino is a USTCP, I ask him to accept my deepest apologies, if he is an attorney as well as a CPA, and extreme admiration if he is one who scaled the Olympian heights of the Tax Court Admission Examination. But if either were the case, I wish Ch J Iron Mike had mentioned the fact.

But a quick docket search shows that the Clerk’s Office seems to think John is pro se.

If Mr Mascherino is neither an attorney nor USTCP, nor a corporate officer or a fiduciary (trustee, next friend, executor or administrator), how can his doing any more than putting a letter signed by the petitioner, or by admitted practitioner who has filed a proper Form 7 Entry of Appearance, in an envelope, and properly addressing, affixing postage, and dropping same in a depository maintained by and under the control of the USPS, be acknowledged as petitioner’s act by Tax Court?

How many times have we had it dinned into our heads that powers of attorney are not recognized by Tax Court? And no one not in the Magic Circle can appear in Tax Court on behalf of another.

Talk about “judicial activism”.

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