Attorney-at-Law

THE BANC SHOT

In Uncategorized on 05/13/2019 at 23:25

Tax Court self-representeds are endlessly inventive. The hard-laboring blogger is often overmastered, trying to keep up with their improvisational reinventions of the game.

Martin G. Plotkin, Docket No. 16224-14L, filed 5/13/19, has kept the ball in the air for nearly five (count ‘em, nearly five) years, and is still fresh as a cliché. He got Judge Morrison to pull his order and decision granting IRS partial summary J, so as to consider Martin’s motion for reconsideration, because Martin eschews electronic filing.

But Martin isn’t through, not by a long chalk.

Martin wants to set up a bench-clearing brawl at the Glasshouse on Second Street. He moves for reconsideration en banc.

“The motion in question asks the entire Tax Court to review various actions in this case. Neither the Internal Revenue Code of 1986 nor the Tax Court Rules of Practice & Procedure provides for such a motion. Section 7460(b) of the Internal Revenue Code of 1986, provides that a report of a division of the Tax Court becomes the report of the Tax Court within 30 days after the report by the division, unless within such period the chief judge directs that such report be reviewed by the Tax Court. Section 7460(b) does not allow a party to move for review by the Tax Court. Furthermore, the 30-day period described in section 7460(b) has expired. The motion is procedurally improper and will be denied.” Order, at p. 1.

Even though the banc shot doesn’t go in (sorry, guys), ya gotta give a tip of the old trilby to Martin. Inventiveness is his long suit.

 

 

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