26 USC §7461

In Uncategorized on 11/13/2019 at 13:13

Generally, (don’tcha just love that word?), “…all reports of the Tax Court and all evidence received by the Tax Court and its divisions, including a transcript of the stenographic report of the hearings, shall be public records open to the inspection of the public.”

Except it isn’t. Even generally, it isn’t. Tax Court orders search is still down. More than 500 (count ’em, five hundred) orders, from the last two-and-one-half days, can’t be found, whether through orders search or even docket search.

So how does the public know?

I e-mailed and telephoned the Tax Court webmeister. The results of those are to be found in my blogpost “Updating Mark Twain,” 11/12/19.

But since today, 11/13/19, the orders search and the docket search are both of them broken, I telephoned to the chambers of Ch J Maurice B (“Mighty Mo’) Foley. I clearly identified myself as a journalist, and referred to this my blog.

Lest anyone be confused, I report all this.

I expressed my concerns. I was promised a callback. When I get it, I will report it.

In the meantime, may I explain (my readers will say I do nothing else) why this matters. Aside from any snail-mail pro ses who don’t have e-access and want to see what’s going on with their cases, Tax Court orders are where it’s at. It took me some time, but when I stated early on in this bloging life I lead that I would ignore small claimers and orders, I was utterly wrong.

If anyone wants to see the gears meshing (or grinding), the wheels turning (or screeching to a halt), and which way the smoke is blowing, the orders are essential. The Stealth Subpoena is just one example; all the discovery moves, all the variances between Tax Court Rules and FRCP, all the gambits, are in the orders.

If you’re trying to figure out Tax Court law and practice by reading between the lines of published opinions and designated orders, all you will see is white paper. Many orders that should be designated aren’t. Most opinions feature tax law; Tax Court procedure is definitely a long way behind, if it gets there at all.

Shut down the orders search function, and I might as well pick up this electronic soapbox and go home.

So what price Section 7461?

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