In Uncategorized on 12/08/2017 at 15:45

My colleague, the ace blogger at, Peter Reilly, CPA, has a blogpost wherein he worthily laments Tax Court’s absence from the ubiquitous PACER system. How useful it would be to read briefs and motion papers from cases, so that we peasants, in the (relative) comfort of our hovels,  might read, learn, mark and inwardly digest clearer insights into IRS’ thinking, Tax Court’s judicial reasoning, and the lucubrations of the best and brightest of the Tax Court Bar.

But no. We must bend our not-so-joyful footsteps toward 400 Second Street, NW, and beseech the clerks to let us sit at whatever device is not in use and read. Until they knock off and eject us, of course.

The excuse, I’m told, is the impenetrable shield of Section 6103, because unlearned and unrepresented petitioners let it all hang out in their papers, disgorging tax return info in all directions. OK, so lock up the pro se stuff until the redaction orders are filed. I’m quite sure Coca Cola,, Altera, et hoc genus omne, represented by the whitest shoes around, only submit redacted materials with their Rule 27 blockbuster motions.

So why all this wind-up on a Friday?

Well, I’d like to know what Jerrel C. Barto & Janice D. Barto, Docket No. 27570-15, filed 12/8/17, told that Obliging Jurist Judge David Gustafson besides that their case “remains under active consideration by IRS Appeals.” Order, at p. 1.

Apparently there was something else, because Judge Gustafson refers to “reasons stated in the parties’ joint motion.” Order, at p.1.

There are eight, count ‘em, eight other cases, scrupulously scheduled by Judge Gustafson, all asking Judge Gustafson to drop them from the January Atlanta trial docket and retain jurisdiction, reporting while they wait.

He does.

But what about poor Hailey Property Holdings, LLC? Judge Gustafson dropped them from the Atlanta roster, but sent them off to find another judge. See my blogpost “He Can’t Oblige You,” 11/6/17.

What’s the difference? Active Appeals consideration? Eight similar cases? Longer history with Judge Gustafson? Anything else?

If we can’t read the motion papers, we’re back to playing with daisy petals.



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