In Uncategorized on 09/09/2020 at 11:53

My debt to the divergence between Tax Court Rule 147 and FRCP 45 grows through the years. It’s given me endless blogfodder, and the phrase “stealth subpoena” has echoed far beyond these columns.

Of course, there has been no official attempt to harmonize the Rules, despite Judge Holmes’ and my efforts along those lines, and Sen. Grassley’s legislative efforts (see Section 7453).

The old jibe that it takes a surgical operation to get a joke into some peoples’ heads, may have to be amended so that it takes more than an Act of Congress to conform Tax Court Rule 147 to the FRCP Rule 45 notice provision that has been in effect for twenty-seven (count ’em, twenty-seven) years with no ill effects.

Judge David Gustafson obliged the forces of rational practice. See my blogpost “Stealth Shot Down,” 11/21/19.

And the newer members of the Tax Court bench have been waging an undercover campaign.

You’ll remember Judge Emin (“Eminent”) Toro held the torch high in my blogpost “The Stealth Cold War,” 8/13/20.

Today comes Judge Patrick J (“Scholar Pat”) Urda with Western Digital Corporation & Subsidiaries, et al., Docket No. 18984-18, filed 9/9/20. “ORDERED that if a party intends to serve a non-party subpoena for the production of documents, electronically stored information, or tangible things or the inspection of premises before trial, that party shall provide notice to the other party by serving notice and a copy of any such non-party subpoena on the other party at least five days before the subpoena is served on a non-party.” Order, at p. 1.

OK, Ch J Maurice B (“Mighty Mo”) Foley. Like the sneaker says, just do it.

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