In Uncategorized on 03/03/2020 at 16:17

Whatever the ferment on the political front, US Tax Court remains cool, calm and collected. Neither opinion nor designated hitter features in today’s releases from The Glasshouse at 400 Second Street, NW, in The City of Taxation Without Representation.

So your blogger is cast back upon minor practice tips and free advice (which is worth what you pay for it).

As always, “those who need it won’t read it, and those who read it don’t need it.” But try I must.

Here, then, are Barton A. Biche & Laura Biche, Docket No. 13344-19, filed 3/3/20. It isn’t Bart & Laura’s story, but that of their trusty attorney, whom I’ll call Dan’l.

Newly-re-elected Ch J Maurice B (“Mighty Mo”) Foley, fresh from his electoral triumph, is in no mood to deflect, even by a hair’s-breadth, strict compliance with the Rules.

Back in January, Ch J Mighty Mo told Bart & Laura to ratify their petition.

Thereafter, “…a joint proposed stipulated decision was electronically filed with the Court. Petitioners’ counsel signed the proposed decision on behalf of petitioners. Petitioners’ counsel’s entry of appearance does not serve to ratify the petition. Thus, the petition has not yet been ratified.” Order, at p. 1.

Either sign and file the petition yourself, counselor, with entry of appearance included, or have the client sign the petition, and then (or even simultaneously) submit the entry of appearance.

So, Dan’l, call the Clerk at 202-521-0700, ask the Clerk to fax or e-mail you the Ratification of Petition form (and ask why it isn’t a PDF-fillable form on the “Forms” page on Tax Court website; tell ‘em Taishoff sent you), have your clients wet-ink it, and send it certified to The Glasshouse at 400 Second Street, Washington, DC 20217. Make sure it is received on or before March 24. Check the tracking and save the screenshot.

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