Attorney-at-Law

THE LIMITATIONS OF LIMITED

In Uncategorized on 03/23/2021 at 16:36

When Tax Court recognized the notion of the limited appearance of counsel (sort of like kickoff returner or punter; on the field for one play), Rule 24 was amended to allow such one-offs. Rule 24(a)(4)(A) deals with the very broad discretion accorded the Judge to permit and limit a limited appearance.

Entry of Appearance Form 7 still seems to be one-size-fits-all, notwithstanding the 7/15/19 amendment. Unlimited (general?) appearances and limited appearances apparently use the same form. Perhaps the limited attorney or USTCP must state any proposed limitations somewhere on the Form 7.

But how does the limited leave when the limit has been reached? I can find no form for the limited to file at that point. Is a motion necessary?

Judge Pugh will tell us in Linda Jean Johnson, Docket No. 14285-18L, filed 3/23/21.

“This case was called from the calendar of the Court’s February 1, 2021, San Diego, California trial session. Mr. William Hardsock entered a Limited Entry of Appearance on behalf of petitioner, with respect to the February 1, 2021, trial session. To date, we have not received a notice of completion from Mr. Hardsock.” Order, at p. 1.

As there’s neither a specific rule nor a specific form concerning the completion of a limited appearance, and as a quick docket search shows no published order requiring the lodging, filing, or service of such a notice, I’m not sure how Mr. Hardsock [sic; do you mean Wm. D. (“The Tax Lawyer”) Hartsock, Esq., of San Diego, CA, Judge?] is supposed to effectuate Judge Pugh’s direction to file either a notice of completion or a notice of ongoing appearance.

Maybe so might could be this question of getting the limited off the field at the end of the play might be added to Ch J Maurice B (“Mighty Mo”) Foley’s to-do list for future Rules tinkering.

Edited to add, 3/26/21: I was wrong. Here’s the AO 2020-03, with all the information and forms I missed.

Click to access Administrative_Order_2020-03.pdf

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