In Uncategorized on 01/14/2019 at 15:12

It’s been a long time since I looked at an AR (not a rifle, an Army Regulation), but one of the cases at this morning’s calendar call in New York City sent me off to AR 601-50, Part VI, Par. 19 (15 Dec 86), whence comes the title of this blogpost.

The case is Gerard J. McEnroe and Regina McEnroe, Docket No. 7381-18S, 1/14/19, but the formal order won’t be around for some time, what with the shutdown and all. And if and when the order does come, it may not embody today’s developments as they may then be moot.

It’s another of those Section 72 pension loan cases. This variation has to do with whether the loan was in fact in default, and the balance paid from Gerard’s account as a taxable distribution. There was to be a trial on that point. Remember that cancellation of debt goes off on facts and circumstances.

So up steps Gerard and his counsel, whom I’ll call Denny. Denny tenders a massive pre-trial brief, but IRS’ counsel has a wee problem.

Though admitted in Our Fair State, and otherwise apparently eligible, Denny never got admitted to Tax Court. When he tried to get the application form from the Glasshouse Gang, Tax Court was shut down.

Although STJ Daniel A (“Yuda”) Guy rightly pointed out that Form 30 and instructions are available on the still-operating Tax Court website in down-loadable and form-fillable PDF, filling in and sending in the form, check and certificate of good standing today would do no good, as there is no one at the Glasshouse to process same.

What to do?

STJ Yuda checks in with the Glasshouse High Command, and obtains from Denny an undertaking to apply as soon as the shutdown ends, but in the meantime, he invokes Rule 24(a)(4) top-of-the-stretch provision.

“…counsel may be recognized as counsel in a pending case to the extent permitted by the Court and then only where it appears that counsel can and will be promptly admitted.”

I’d never seen this before, but I expect we will see it again if this shutdown continues.


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