STJ Diana L. (“Sidewalks of New York”) Leyden, erstwhile Taxpayer Advocate for Our Fair City, presided over a distinguished Zoomiegram panel of LITC and pro bono attorneys, bringing to the fore the need for volunteers and the valuable training this provides practitioners.

Of course, those who read this my blog know all that. I am sure many of you are calendar call commandos and helpers of the helpless.

I did find interesting reference to Rule 151.1, Brief of An Amicus Curiæ. It seems that, when a novel legal question of far-reaching impact may arise in a self-represented case, Tax Court will reach out to ABA Tax Section, and even various organs of the blogosphere, to solicit motions for leave to file briefs amicus. Shares of Mandy Mobley Li! Of course, those not deemed sufficiently important will hear nothing. I suggest the Tax Court Bar generally should be notified; if we are not sufficiently important to be notified and perhaps allowed to seek leave (which is not automatic, of course), why are we allowed inside the Glasshouse at all?

If any suspect I have a pony in this horserace, they’re quite right. Who else has covered USTC on a daily basis for twelve (count ’em, twelve) years?

I do want to thank the LITCs for pairing rookies with established players in pro bono teams. The only way to learn one’s craft is on the job with those who know. Young lawyers too often are out on their own with no role models.