Attorney-at-Law

MA NISHTANAH?

In Uncategorized on 02/08/2019 at 11:56

The above inquiry, derived from the Old Mesopotamian, results from a cryptic order by Judge Elizabeth A Copeland (no cognomen yet, but watch this space) in Dana McCullick & Donny McCullick, Docket No. 6192-18S, filed 2/8/19.

IRS wants a continuance of the trial, and asks more than thirty (count ‘em, thirty) days before the trial date. IRS’ counsel alleges the shutdown shut down his chance to get to D&D to find out if they’re down with the requested timeout.

Then he files a status report. I regret I cannot go to 400 Second Street, NW, today, to peruse that report and answer my oft-asked question, “vot did she set?”

Whatever IRS’ counsel said, Judge Copeland dispatches the trusty Chambers Administrator to search diligently and inquire of D&D. And whatever D&D told the CA, it’s enough for Judge Copeland to deny IRS’ motion.

Again we have a case that is less than a year old and has never been continued. See my blogpost “Do Sweat the Small Stuff,” 2/6/19. IRS wants a continuance there, for the same reason as here (can’t talk to petitioner because shutdown). No status report there. However, but for the TEFRA wrinkle, STJ Armen was going to grant IRS’ motion.

So what did the status report say (or not), and what did D&D tell the CA, to the extent either is not privileged?

It really matters, Judge, because a lot of IRS attorneys will move for shutdown-induced continuances. And a lot of pro ses and practitioners will need to know what differentiates one case from another.

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