Attorney-at-Law

THE STEALTH COLD WAR

In Uncategorized on 08/13/2020 at 10:34

Judge Mark V Holmes waged an open war on the stealth subpoena. For those new to this my blog (and a hearty welcome to all, both old and new), see my blogpost “The Stealth Subpoena,” 7/16/15. See also Judge Chiechi’s counterattack “The Stealth Subpoena Is Alive and Well,” 12/2/16.

No Ch J has taken it upon her/himself to amend the Rules to bring Tax Court into the last decade of the last millennium, much less than into the second decade of the current one.

Though Judge Holmes has been unceremoniously relegated to seniordom, the lampada has been passed to Judge Emin (“Eminent”) Toro. And he bears it “like a torch in flame,” in Kenneth A. Hangartner and Catherine Frazier, Next Friend, Docket No. 2051-19, filed 8/13/20. Note there should be a comma, and not the word “and,” between Kenneth and Catherine. There is only one petitioner, Kenneth, acting through his next friend, Catherine.

IRS filed a status report, wherein they mentioned they would be serving some third-party subpoenas. Judge Eminent tells IRS to make these returnable at the teletrial date and time. He orders the Clerk to get the parties the teletrial stuff; might I suggest that IRS give the third-party subpoena’d types the teletrial stuff as well when they serve the subpoenas?

And Judge Eminent brandishes the torch: “ORDERED that both parties shall comply with Federal Rule of Civil Procedure 45(a)(4).” Order, at p. 1.

Is this the start of the Cold War on the Stealth Subpoena?

“To you from failing hands we throw/The torch, be yours to hold it high.”

Word to Ch J Maurice B (“Mighty Mo”) Foley. How ’bout we stop with wars, hot or cold, and fix Rule 147?

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