And the Ice Thin

When Billy Long’s myrmidons are radar-locked and the dragnets deployed, the practitioner, dragged in at the last red-hot minute, is thrust on her/his mettle. The faint-hearted need not apply. So enter no less than The Great Chieftain of the Jersey Boys, to whom the above set forth conditions provide opportunity, not dread.

Back in April, IRS issued a trial subpoena duce tecum to nonparty whom I’ll call GC. Two (count ’em, two) days before return date, a principal of GC, whom I’ll call Richie, files through trusty attorney a motion to quash.

The sun is bright and staring; the transparent ice shows beads of moisture. Judge Albert G. (“Scholar Al”) Lauber is in no mood for last-minute derailments.

“In his Motion [Richie] erroneously states that trial starts June 16 and represents that his condition makes travel and ‘prolonged oral responses’ difficult. In fact, the trial of this case does not start until October 20, 2025, as noted in the subpoena. The upcoming hearing on June 18 will not require substantive testimony from [Richie]. Rather, it will be a brief zoom.gov proceeding focusing on the documents specified in the subpoena, and [Richie] or his counsel may attend remotely.” Order, at p. 1.

As the midnight telehucksters say, “But wait! There’s more!”

“[Richie] also argues that the subpoena is ‘overly broad’ and ‘imposes an undue burden.’ But the subpoena was issued on April 23, and he had almost two months to move to narrow or quash the subpoena on that ground. It is unreasonable to move to quash on this ground two days before the hearing. We will accordingly deny the Motion.” Order, at p. 1.

The Order is Ivey Branch Holdings, LLC, Ivey Branch Investors, Tax Matters Partner, Docket No. 19189-19, filed 6/17/25, docket item 196.

Wet feet included at no extra charge.