No, not a new client, or an especially eccentric one; I don’t mean the book of business. I mean the book that batting coaches and pitching coaches keep. Those cover their own players and all opposing players, noting strengths, weaknesses, “tells,” and any information useful in preparing one’s own players for success, and defeating one’s foes.

I don’t know if judges keep the book on lawyers. But I do know we lawyers keep the book on judges. I made it a practice, whenever possible, when my case was assigned to a judge before whom I had not theretofore appeared, to visit that judge’s courtroom unannounced and observe. Only once was my appearance questioned, and I beat a hasty retreat (P. S. I won the case anyway). Another time I telephoned an upstate classmate to find out the book on a judge from his county who was on TDY here, and before whom I had a very important case. We won; I was very grateful.

So today I offer Gregory Milton, Jr. and Anetria Milton, Docket No. 17858-21S, filed 10/20/22. From the foregoing you need no reminder that this is not about Greg or Anetria.

It’s just an order, but it says something about STJ Eunkyong (“N’Yawk”) Choi, of which those appearing before her should note. The dates tell the story. The case was on for trial 9/26/22 in Atlanta.

“On September 15, 2022, respondent filed a Motion for Continuance. On September 21, 2022, the Court served an order granting the Motion, striking the case from the calendar and giving the parties until October 19, 2022, to file either a signed decision document or file a status report apprising the Court of the then-present status of the case. On October 20, 2022, respondent filed a Status Report. This was filed past the Court’s ordered deadline.” Order, at p. 1.

So let IRS show cause by 11/21/22 why they were a day late. The old eFile by 0600 next day rule, as to which see my blogpost “Technologically Challenged” 3/21/16, is long gone.

Yes, IRS blew the Rule 133 thirty-day continuance cutoff, but must have told a good story. And they’re going to need to tell at least an equal story this time.

Note for the book: Don’t be late by even a New York minute with STJ N’Yawk Choi.