Attorney-at-Law

7461 AND ALL THAT

In Uncategorized on 01/05/2021 at 13:16

I take my title from Sellar and Yeatman’s 1930 comic classic. I take the statute cited therein from Title 26 of the United States Code.

Again, the new, improved (are we having fun yet?), jim-dandy website has no opinions today. And again, I’ve left voicemails seeking enlightenment as to today’s unsearchable and inscrutable orders with Ch J Maurice B (“Mighty Mo”) Foley’s chambers, and the hardlaboring Clerk’s office. I’ll report any responses.

As I said in my blogpost “26 USC §7461,” 11/13/19, “… Tax Court orders are where it’s at. It took me some time, but when I stated early on in this bloging life I lead that I would ignore small claimers and orders, I was utterly wrong.

“If anyone wants to see the gears meshing (or grinding), the wheels turning (or screeching to a halt), and which way the smoke is blowing, the orders are essential. The Stealth Subpoena is just one example; all the discovery moves, all the variances between Tax Court Rules and FRCP, all the gambits, are in the orders.

“If you’re trying to figure out Tax Court law and practice by reading between the lines of published opinions and designated orders, all you will see is white paper. Many orders that should be designated aren’t. Most opinions feature tax law; Tax Court procedure is definitely a long way behind, if it gets there at all.

“Shut down the orders search function, and I might as well pick up this electronic soapbox and go home.

“So what price Section 7461?”

Section 7461 says all proceedings at the Glasshouse Submerged in Dawson’s Creek are, and of right ought to be, public. That means orders.

I did reach the Public Affairs Officer, who assures me that the daily orders link-up will occur by the end of the month.

If anyone thinks this exonerates the Genius Baristas from responsibility for the monumental stramash that is the troll-out of DAWSON, I most respectfully differ.

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