In Uncategorized on 10/20/2020 at 09:39

Months ago I floated the notion of a United States Tax Court Bar Association; see my blogpost “A Rock in Svithjod,” 5/18/20. The silence is deafening. Were such an organization ever to be formed, it might offer continuing education courses. It might even venture so far as to provide basic instruction in Tax Court Law and Practice to both private-practice and pro bono members of the fifty-buck battalion that surges postally and electronically through the COVID-barred doors of The Glasshouse.

Two cases, or rather, orders. I post these not to embarrass the practitioners, but as part of the res gestæ in support of my case for a USTC Bar Ass’n.

Armando Miranda Ornelas & Clara Estrada Quiroz, Docket No. 010735-20, filed 10/20/20, are represented by a pro bono, pure of heart but seemingly unaware that an Entry of Appearance does not cure the want of a wet-ink petition from the hands of the petitioners.

Same, Cole Equipment Inc., Docket No. 3039-20, filed 10/2020. Here the private practitioner gets the Form 6 Ownership Disclosure in as soon as he gets onboard, so he knows the hawks from the handsaws, wherever the wind may blow. But there is no wet-ink from his client, and he didn’t sign the petition either.

Now I’m not launching another cockleshell into Dawson’s Creek. My solo proposals to buoy and chart that legal whitewater have run on the rocks before they’ve fairly wetted their lapstrakes.

But maybe, just maybe, an association of ordinary types, like me, a “general practitioner with very limited experience and mediocre qualifications”, as a much finer writer put it, might furnish a seasonable word or two even to such hotshots as are permitted to comment on the oracular pronouncements from the headwaters of Dawson’s Creek.

Like perhaps electronic filing of petitions. Like maybe Entry of Appearance countersigned by petitioners to serve as ratifications; or even Entry of Appearance for law firms. Like (oh, audacious one!) the end of The Stealth Subpoena.

I can dream, can’t I?

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