Attorney-at-Law

TECHNOLOGICALLY CHALLENGED

In Uncategorized on 03/21/2016 at 15:05

Somewhat

No, I am not yet taking my current fight with The Empire State’s Attorney General to the Internet just yet, although I reserve all my rights.

Today’s story has to do with the date-stamping procedures of Tax Court’s e-filing mechanism, as explained by that technologically-challenged yet still The Great Dissenter, a/k/a The Judge Who Writes Like a Human Being, s/a/k/a The Implacable, Ineluctable, Irrefragable, Indefatigable, Incontrovertible, Illustrious and Industrious Foe of the Partitive Genitive, Judge Mark V. Holmes.

And this one involves our old chum Ernest S. Ryder. Remember him? What, no? Then check out my blogpost “Privileged Characters,” 5/21/15.

There, now. So today it’s Ernest S. Ryder & Associates, Inc., APLC, et al., Docket No. 14619-10, filed 3/21/16.

IRS wants to amend its pleadings. Judge Holmes says OK, but January 29 is the last day.

The 1111 Constitutional Ave, NW, team expend some midnight fossil fuel, and the fruits of their nocturnal labors get date-stamped by the electronic flailer at 400 Second Street, NW, on January 30, between 3:44 a.m. and 3:59 a.m.

Ernest of course yells “foul!”

Judge Holmes: “All ready to pounce on dilatory counsel, the Court set up a conference call…. Respondent’s [IRS’] counsel patiently pointed out to us and petitioners’ counsel the Court’s own website, where we have posted the Practitioners’ Guide to Electronic Case Access and Filing. Page 32 plainly states that ‘A document is considered timely filed if it is electronically transmitted no later than 6:00 a.m. Eastern time on the day after the last day for filing.’ United States Tax Court, http://www.ustaxcourt.gov/electronic access.htm (last visited March 21, 2016).” Order, at pp. 1-2.

So, duly chastened, “this somewhat technologically backward division of the Court” lets IRS file its amended stuff.

Takeaway—As a much more exalted Personage remarked, “Stay awake, for you know not the hour.”

Advertisements

Leave a Reply

Please log in using one of these methods to post your comment:

WordPress.com Logo

You are commenting using your WordPress.com account. Log Out / Change )

Twitter picture

You are commenting using your Twitter account. Log Out / Change )

Facebook photo

You are commenting using your Facebook account. Log Out / Change )

Google+ photo

You are commenting using your Google+ account. Log Out / Change )

Connecting to %s

%d bloggers like this: