I’ve been on about the need for a form of Entry of Appearance for law firms in Tax Court for what seems like decades. There have been law firms in these United States since at least 1792; maybe even earlier. The complexities of modern practice virtually mandate a team approach. The computer has complicated rather than simplified; the “paperless office” may have arrived, but the forty million page document file came with it.

Enough. Another eminently sensible suggestion remains unheeded.

Here’s Ch J Kathleen (“TBS = The Big Shillelagh”) Kerrigan lecturing an associate in a well-known and often-cited law firm, which maintains a constant presence in Tax. Court.

“…the petition to commence this case was electronically filed. When a petition is electronically filed with the Court, the combination of the username and password of the individual eFiling the petition serves as the signature of the individual filing the petition. If the petition is being filed by multiple practitioners, the Petition should be signed by the additional practitioners. However, review shows that the petition bears a stylized signature of counsel JD. The Tax Court’s procedures require at a minimum a digital image of an actual signature or use of an authentication program. See DAWSON User Guides on the Court’s website, http://www.ustaxcourt.gov. If petitioners’ counsel wishes to be recognized as counsel of record in this case, it will be necessary at this juncture to electronically file an entries of appearance on behalf of petitioners in accordance with Rule 24 Tax Court Rules of Practice and Procedure. Petitioners’ counsel may obtain an Entry of Appearance form under “Case Related Forms” on the Tax Court’s website at http://www.ustaxcourt.gov/case_related_forms.html.” Orsder, at p. 1. (Name omitted).

This ridiculous cybernetic hopscotch is not to be found in any other court of which I am aware.

If JD is admitted to US Tax Court, and if JD is an associate attorney in the well-known law firm sometimes hereinbefore known as and by the title and style of The Jersey Boys, “would it spoil  some vast eternal plan” to have a simple law firm notice of appearance, with a lead attorney designated for all communication and an easy form for adding or removing attorneys who join or leave the firm?

Btw, the order is Edward Khalily Charitable Remainder UniTrust, Edward Khalily, Trustee, Docket No. 15402-22, filed 7/15/22.