The Model Rules of Professional Conduct of the American Bar Association, that is, which Model Rules govern Tax Court practitioners. I wish to name the scrupulous IRS attorney who adheres to the Rules, Brian J. Bilheimer, Esq.

Mr Bilheimer is thwarted in his attempts to move along the case of Teodulo C. & Dolores Villarreal, et al., Docket No. 26030-10L, filed 2/12/16, because of the nonresponsiveness of Teo’s and Dolores’ counsel (whom I will not name). Mr Bilheimer correctly cites ABAMRPC 4.2, which provides that counsel for one side cannot communicate directly with parties represented by counsel absent that counsel’s permission.

Practice tip- Always get it in writing.

Teo’s and Dolores’ counsel so far failed to respond to a motion to amend caption, and to an order to file a status report.

Judge Ruwe tosses the unresponsive counsel, schedules a hearing on the motion to change the caption and a motion by IRS for a continuance, and sends Teo and Dolores all the papers that their counsel got.

Exactly what they’re to do with them at this point is a good question, but at least Judge Ruwe didn’t direct Mr Bilheimer to discuss it with them. See my blogpost “Assigned Counsel? – Part Deux.”