Ch J Maurice B (“Mighty Mo”) Foley has issued a series of amendments to Rule 24, Appearances and Representation. These amendments clean up grammar and simplify the entangled processes we have heretofore encountered.

As you’ll see from the Press Release announcing these, comments are to be smail-mailed to the Chief Clerk, notwithstanding that order after order from Judge and STJ has pounded into our heads that Tax Court receives no snail-mail, and shall receive none, until the virus is defeated or tamed. Nevertheless and notwithstanding, I am sending my comments by snail-mail.

But to expedite matters, here they are. If I have any readers in the office of the Clerk, please forward.

“Generally, the proposed amendments are salutary, and will certainly simplify Tax Court practice. Anything that brings Tax Court practice closer to practice in the District Courts is welcome.

“I am sorry the Chief Judge has not seen fit to incorporate my often-repeated suggestions regarding entries of appearance by law firms. I cannot make out what objection there might be. If there is concern that members or associates of firms who are not admitted to Tax Court might attempt to appear, firms can register only their admitted attorneys, with monetary penalties for noncompliance. And as attorneys join or leave firms, updated entries of appearance for the firm can easily be filed; these are hardly different from change of address forms.

“As I said in my blogpost ’The System Won’t Allow It,’ 4/3/20: ‘There are law firms. There have been law firms for centuries. These have multiple lawyers, either as partners, shareholders, counsel, associates, or hangers-on however denominated. While one of these may be assigned to a case and remain with it from intake to file-close, it happens more often than not that one lawyer needs another to cover a court appearance, a deposition, a settlement negotiation, or any of the hundred-and-one day to days in the life of a lawyer. Surprisingly, lawyers are human: some need parental leave; some fall ill. Some even take vacations.’

“Might not the Chief Judge consider the realities of Twenty-First Century law practice?”