Attorney-at-Law

SEPARATE CHECKS – REDIVIVUS

In Uncategorized on 04/21/2020 at 13:47

Tax Court is the waitstaff’s dismay, as everything in The (Sealed) Glasshouse at 400 Second Street seems to require separate checks.

Here’s Crowded Group, Inc., et al., Docket No. 26450-17, filed 4/21/20. And it is a crowded group, hosting six (count ‘em, six) docket numbers, notwithstanding current social separation edicts. But it isn’t the Crowd’s problem, it’s their trusty attorney’s, whom I’ll call Jenny.

Jenny changed her address and, per Rule 21(h)(4), told her new whereabouts to Tax Court. Only she put all six docket no.s in one Form 10. That’s logical and economical, but for whatever reason USTC dances to its own tune. And the Rule says so.

Ch J Maurice B (“Mighty Mo”) Foley puts Jenny wise.

“…counsel for petitioners provided a Notice of Change of Address. However, while the submission listed all six cases, it was filed only in the lead case at Docket No. 26450-17. In contrast, Rule 21(b)(4) of the Tax Court Rules of Practice and Procedures specifies: ‘A separate notice of change of address shall be filed for each docket number.’” Order, at p. 1.

Separate checks, Jenny. And everybody else.

Even more is this the case for Mahaffey Tent & Awning Co., Inc., et al., Docket No. 5061-17, filed 4/21/20. Tax Court is stressed, and Mahaffey isn’t helping.

Judge Kathleen Kerrigan voices what is probably a universal sentiment from the sequestered Glasshouse Gang. “Many court personnel are working remotely, and this has created a strain on the Court’s case management system.” Order, at p. 1.

All y’all will recollect that Mahaffey was in a jumpball with IRS about handing over contracts with customers. What, no? Well, see my blogposts “Contents of Contracts,” 9/19/19, and “Judge Kerrigan’s Solution,” 12/24/19. OK, now you’re up to speed.

But it seems Mahaffey is doing a document dump, and the Glasshouse servers are buckling under the strain.

“ORDERED that any documents over 500 pages that are e-filed with the Court should be divided into consecutively numbered parts (e.g., Part 1, Part 2, etc.) of no more than 500 pages each and the page numbers for the entire document should be consecutive.” Order, at p. 1.

So if you’re unloading via e-file, keep it below 500 (count ‘em, 500) pages a throw, separately stated and numbered.

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