New Tax Court Rules have been announced. None deals with anything of substance. The antediluvian single-appearance Rule 24 remains, rewritten for stylistic purposes. Apparently law firms are unknown at the Glasshouse in the City of the Stateless.

Stealth Subpoenas are alive and well, twenty-nine (count ’em, twenty nine) years after the FRCP abolished them.

Comments on these revisions were received from such august bodies as American Bar Association, Section of Taxation; the Tax Clinic at the Legal Services Center of Harvard Law School; and the Office of Chief Counsel of the Internal Revenue Service.

No ordinary practitioner, whose shoes are not “exceeding white as snow; so as no fuller on earth can white them,” as a much more exalted authority put it, need apply.