Always eager to help my colleagues, I refresh my reference to separate checks for attorneys appearing in Tax Court: there is no Entry of Appearance for law firms.

See my blogpost “Separate Checks,” 9/1/15.

Today we have an attorney, in the firm that represents the petitioners, trying to solve a problem expeditiously with a letter, and getting unceremoniously tossed by Ch J Maurice B (“Mighty Mo”) Foley.

See Gelacio R. Nepomuceno & Nancy G. Nepomuceno, Docket No. 4510-19, filed 4/16/19.

Unfortunately the only currently-filed Entry of Appearance names the senior managing attorney individually.

Perhaps the problem-solver should have enclosed her own Entry of Appearance with her letter.

Word to the Chief Clerk: There exist such things as law firms, with principals and associates all of whom are admitted to Tax Court. So there really needs to be a new form of Entry of Appearance, recognizing that law firms do exist, that various attorneys employed therein share files among themselves, and might occasionally ask a colleague to cover a routine matter while on trial or on vacation. Maybe we don’t need the covering attorney to file an Entry of Appearance for essentially a one-time appearance. Perhaps a one-size-fits-all law firm Entry of Appearance, listing all admittees in one place, might save time and paper (or electrons).

Meantime, to my law firm colleagues, and any solos using per diems, make sure everybody has an Entry of Appearance (Form 7) to send in (in duplicate) any time they need to step in for the colleague or solo.