Attorney-at-Law

WHEN LAWYERS GET INVOLVED

In Uncategorized on 01/20/2022 at 16:09

You know there’s gonna be a couple wee kerfuffles when a trio of lawyers get involved. Judge Alina I. (“AIM”) Marshal has got a trio in Eric J. Geppert & Mary L. Geppert, Docket No. 946-20L, filed 1/20/21. If my sources have it right, Eric is a white-shoe alum from the mergers and acquisitions side. He is represented by a FL criminal appeals specialist, and a fellow tax blogger from OH. So you know this is gonna be good.

Here’s a wee sample.

IRS wants summary J. Eric gets three (count ’em, three) extensions, then replies. Then Eric’s FL counsel and his OH counsel both seek to stall consideration of the summary J motion. But Eric isn’t finished. Judge AIM Marshall gets assigned to the case, and here’s what she finds.

“On September 15, 2020, petitioner Mr. Geppert filed a motion to depose pursuant to Rule 74. On August 13, 2021, respondent filed a notice of objection to motion to depose pursuant to Rule 74. On September 18, 2020, petitioner Mr. Geppert filed a motion for recusal of judge.  On September 20, 2021, respondent filed a notice of objection to motion for recusal of judge. On September 23, 2020, petitioner Mr. Geppert filed a motion to remand. On July 20, 2021, petitioner Mr. Geppert filed a supplemental brief to motion to remand.  On September 20, 2021, respondent filed an objection to motion to remand, as supplemented.

“On September 24, 2020, petitioner Mr. Geppert filed a motion to declare IRS independent office of appeals unconstitutional as violating separation of powers and set aside IRS independent office of appeals actions. On August 12, 2021, petitioner Mr. Geppert filed a second supplemental brief to motion to declare IRS independent office of appeals unconstitutional as violating separation of powers and set aside IRS independent office of appeals actions. On October 15, 2021, respondent filed an objection to motion to declare IRS independent office of appeals unconstitutional as violating separation of powers and set aside IRS independent office of appeals actions,  as supplemented.” Order, at pp. 1-2. (Footnote omitted, but all it says is that citations to Rules are to Tax Court Rules.)

I need not point out that seeking remand to an administrative tribunal you are seeking to have declared unconstitutional four days later is a trifle odd.

Judge AIM has set a hearing for March 14 on the Louisville remote. I hope this gets livestreamed. It should be a doozy.

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