In Uncategorized on 03/13/2019 at 13:53

Judge Nega must be hearing this Robert Stolz classic Viennese bonbon, as he admonishes Thomas P. Kaczmarek & Christine L. Kaczmarek, Docket No, 14435-18, filed 3/13/19.

Thom & Chris, pro se until yesterday, with their case on for trial in less than two weeks, bring in their attorney (whom I’ll call Mac). Surprise, surprise, IRS moves for a continuance out of time (that means late, for you civilians). And Mac objects not.

Judge Nega doesn’t even bother citing Rule 133’s thirty-day lock-out of the dilatory, or the “copious citations and somber reasoning” in support of the proposition that bringing in new counsel is no basis for a continuance.

“The motion offers no assurance that the parties have proceeded to prepare for trial or other resolution of the case. The Court is also concerned that continuing the case for some undetermined time in the future will delay preparation for trial by either party and that either may seek another continuance in the future. Meanwhile, petitioners’ liabilities…will remain unresolved.” Order, at p. 1.

Of course, with Mac parachuted in only yesterday, it is clear that opposing counsel barely had time to say “howdy-do,” much less discuss anything of substance.

Judge Nega is having none of it.

“The parties also failed to file a pretrial memorandum with the Court which is due from both parties 14 days prior to the calendar call. The parties are advised that a pretrial memorandum is required pursuant to the Court’s Standing Pretrial Order dated November 1, 2018, and in this case the Court will not treat respondent’s motion for continuance as a substitution for a pretrial memorandum.” Order, at p. 1.

So both sides show up on the trial date prepared to argue for a continuance. I suggest y’all bring your Nomex earmuffs, and a really good story about how you’re really doing your trial prep.

This is a really short waltz.

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