As I approach 84 (count ’em, 84, and I have, trust me) years of age, I announce my retirement from the practice of law. ABA Model Rule 1.16(a)(2) requires one to step down when one can no longer physically or mentally represent a client. I feel fine, but I don’t need stress.

Now our NY Rule 22NYCRR§118.1(g) provides for retirement by attorneys. But I could find none on the United States Tax Court website, so I emailed the Clerk’s Office requesting enlightenment.

I received the following reply. “Thank you for contacting Dawson Support. The Court does not have a retired or inactive status and currently has no notice requirement for those retiring from the practice of law.  If you do not plan on practicing before the Court, you may choose to resign from the bar of the Court by completing the attached form and emailing it to the Court’s Admissions Section at Admissions@ustaxcourt.gov.  If you prefer to keep active admission status, ensure your contact information and email address in DAWSON are updated and that your “employer” is set to “Private.” Please be aware that there is no status for the Tax Court that allows you to provide pro bono representation without admission to another bar.” 

I replied as follows: “I am not resigning. Attorneys resign when they have been charged with disciplinary violations that they cannot or will not contest. I am not charged with any disciplinary violations in any Court or administrative agency. To sign this instrument is equivalent on its face to pleading nolo contendere or accepting a plea bargain. I will retain my certificate of admission, though I will not practice law nor hold myself out as an attorney at law. As we have an aging population, I urge the Court to adopt an appropriate Rule for attorneys retiring from practice.”

Btw, don’t worry, guys, my blog, like Celine Dion’s heart, will go on. I’m not retiring as a journalist, hazardous as that profession is just now.