In Uncategorized on 10/30/2020 at 11:49

Maybe the end of Daylight Time is causing judicial grumpiness at The Glasshouse On the Street Where Taxation Lives. I cannot tell, but something is causing the Tax Court Bar to be on the receiving end of a bunch rebukes (hi, Judge Holmes).

First, counsel for Mark Yagalla, Docket No. 12152-20L, filed 10/30/20.”… improperly filed a Redacted Petition in paper form. No motion to be exempt from electronic filing (eFiling) accompanied the paper filing.

“Petitioner’s counsel is reminded that eFiling is mandatory for most documents filed by parties represented by counsel. If petitioner’s counsel wishes to be exempt from the eFiling requirements, he must file a motion and show good cause why he should be exempt from eFiling. See Rule 26(b),Tax Court Rules of Practice and Procedure.” Order, at p. 1.

And of course Ch J Maurice B (“Mighty Mo”) Foley, apparently taking his text from Luke 11:52, tosses the paper.

Taishoff says said counsel could easily have become confused by reading all the orders where self-representeds had their electronic petitions tossed. And only the very old technophobes can gain exemption from electrofiling. See my blogpost “(Old) Technophobes, Rejoice!” 12/28/13.

Next, Beanstalk Computing, Inc., Docket No. 7850-20S, filed 10/31/20. It’s our old chum Form 6, a notorious stumbling block. Ch J Mighty Mo admonishes the Beanstalks thus: “…the Court directed petitioner to file an Ownership Disclosure Statement on or before October 5, 2020. To date, no such statement has been received by the Court, despite petitioner being represented by counsel. Petitioner is also reminded of the Court’s electronic filing (eFiling) requirements.” Order, at p. 1.

Taishoff asks exactly what purpose this document serves except to confuse self-representeds and some counsel, as 99% of the corporations coming into Tax Court are closely-held Sub Ss, which cannot have publicly-helds as shareholders, and 90% of such petitioners are not subsidiaries.

Finally, Parkerson Church Reserve, LLC, Stuckey Timberland, Inc., Tax Matters Partner, Docket No. 11686-20, filed 10/30/20. Here the object of Ch J Mighty Mo’s bawling-out is an associate in a well-known tax white-shoe, who, prior to shedding his lace-ups for slip-ons, served as an Honors Attorney in the IRS Office of Chief Counsel where he represented the IRS in Tax Court litigation as lead counsel and trial team co-chair.

Notwithstanding the foregoing and anything hereinabove or hereinbelow, express or implied, to the contrary or at variance therewith (as I’m sure said counsel and his high-priced colleagues would say), Ch J Mighty Mo observes said counsel’s miscue and responds like many a drill sergeant I had the dubious pleasure of encountering long ago.

“[Mr P.] improperly filed an Entry of Appearance as counsel for petitioners in paper form. An Entry of Appearance must be electronically filed. See Rule 26(b), Tax Court Rules of Practice and Procedure. The Entry of Appearance was not accompanied by a motion for exception from electronic filing. Accordingly, we will strike as improperly filed Mr. P’s Entry of Appearance.” Order, at p. 1. (Name omitted).

And he can file electronically if he wants to stay in.

A copy of this order goes to his firm. And to the client, of course. I expect the PIC (partner in charge) will receive The Phone Call.

I wonder if twenty pushups will follow. On the gravel-strewn Company Street.

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