I learn a lot from clients. Many years ago, a client taught me that one’s credibility and trustworthiness can be established simply by showing up when and where you’re expected to be. Being a couple minutes early (hi, Judge Holmes) can often make a difference, in these days of added security.

That obliging jurist, Judge David Gustafson, is clearly a strong adherent of showing up. Here, he tells a representative how to do it, in IE & J Co, CMD, LLC, Docket No. 16245-22-L, filed 4/7/23.

“The Court will hear argument on the cross-motions for summary judgment at or soon after the calendar call of the Court’s upcoming session…. The parties should arrive before 10:00 a.m. and should go to the front of the courtroom and report their presence to the trial clerk stationed there. Petitioner would be well advised to arrive no later than 9:30 a.m.  in order to consult with the volunteers from the Lower [sic] Income Tax Clinic who will be present to advise and consult with self-represented taxpayers. Petitioner should understand that the Court is scheduling this hearing on the motions in order to make available to petitioner this helpful resource.” Order, at p. 3.

I like the idea of a “Lower Income” tax clinic. The Low Income Tax Clinics are for persons of low income, but most people’s income is lower than someone else’s, and the “Lower Income” clinics sure fill a need. I hope the clinic is able to litigate the case, as it is a rarity, a Section 6721 failure-to-file-information returns. I’ve blogged only three (count ’em, three) in the last twelve years.