In Uncategorized on 04/01/2022 at 16:20

The proposed revised, improved Tax Court Rules, the capstone of the Chieftainship of Ch J Maurice B (“Mighty Mo”) Foley, will, when adopted (as I hope and trust they will be) at long last bring Rule 147 from 1973 to 1991, if not to 2022.

See my blogpost “The Stealth Subpoena,” 7/16/15.

The new, improved Tax Court Rule 147 will join with FRCP 45 and flow unvexed together, eliminating the rapids caused by the unlamented Stealth Subpoena.

I am sure Judge Mark V Holmes shares my satisfaction.

But why should it take seven (count ’em, seven) years to get here? And why was there not a single channel whereby to make similar beneficial recommendations? I claim no credit for the role, if any at all, that was played by this my blog; it’s read world-wide, but not deeply. I doubt any substantial portion of Tax Court practitioners (to say nothing of IRS personnel, Tax Court staff, or the Judiciary) is aware of its existence.

But if we had a United States Tax Court Bar Association, maybe so it might could just possibly be better.


Leave a Reply

Please log in using one of these methods to post your comment: Logo

You are commenting using your account. Log Out /  Change )

Facebook photo

You are commenting using your Facebook account. Log Out /  Change )

Connecting to %s

This site uses Akismet to reduce spam. Learn how your comment data is processed.

%d bloggers like this: