“Dear readers, I do not recommend trying that answer in the courtroom, or anywhere else.”

Nigh on nine (count ’em, nine) years ago, I opined thus in my blogpost “‘Tell the Judge I’m Busy,'” 11/15/16. IIRC, it did not end well for either attorney or petitioner.

The trusty attorney for Ginel Coeuranour, Docket No. 9270-24, filed 7/9/24, whom I’ll call JW, takes a similar tack. Ch J Kathleen (“TBS = The Big Shillelagh”) Kerrigan is more friendly than Judge Chiechi was back in the day.

“…petitioner’s counsel [JW] filed a Notice of Unavailability. In that filing, [JW] indicates that he will be unavailable in connection with this case from July 17, 2024, through July 25, 2024, and requests that no hearings or other matters be scheduled during that time.” Order, at p. 1.

In fact, Ch J TBS is positively genteel.

“If the Court should set this case for hearing or trial, the parties will be notified in advance of such hearing or trial date. If a party is unable to appear for such scheduled hearing or trial, that party may file an appropriate motion for continuance. The Court will then rule on that motion or take other appropriate action.” Order, at p. 1.

Taishoff makes so bold as to suggest to JW, Esq., that, given the leisurely pace of Tax Court litigation and the facts that (a) the petition was filed barely a month ago, and (b) the answer was filed today, he need have little fear that anything will happen in the next two weeks.