Guinevere Moore is the managing member of Moore Tax Law Group, LLC. She represents taxpayers in high-stakes civil and criminal tax disputes. She lives with her husband and four children in Chicago, Illinois.
In this post, Moore shares some of her favorite stories about working on Tax Court cases as part of a series celebrating the court’s 100th anniversary.
This is one of a series of posts in which practitioners discuss their favorite Tax Court stories in celebration of its 100th anniversary. Ten years ago, I was pregnant with twins. I also had two cases docketed for trial before the Honorable Judge Ronald Buch.
The first case, set for trial in March 2014, took about a week to try. It was a case about whether the taxpayer materially participated and could therefore deduct significant losses from his ordinary income. The trial team arrived in Miami about two weeks before trial to prepare. One of the most vivid memories I have from that trial is when a witness I had spent hours preparing said something completely unexpected on the stand. I’ve always tried to keep that in mind when training lawyers for trial work — no matter how much you prepare, the witness may surprise you on the stand.
Trying that case pregnant with twins was physically difficult. Another vivid memory I have from that trial is being unable to lift trial boxes. Trial is a grind — long days followed by late nights. But Judge Buch made it as easy on me as possible. He routinely asked if I needed breaks, and he was mindful of not letting the days run too long. After the trial we returned to Chicago and began preparing in earnest for the next trial.
The second case was set for trial in April 2014, also in Miami. That case was a transferee liability case, which is a different kind of case, because the burden of proof is on the Commissioner. Shortly after we returned to Chicago from the Miami trial, the IRS Counsel trial team changed. Not surprisingly, the new team wanted more time to prepare. But Judge Buch had seen firsthand just how pregnant I was, and I was nearing the end of the time when I could travel. The IRS trial team wanting more time was reasonable, but I physically couldn’t travel to Miami during the time they wanted to move the trial. Judge Buch implemented an incredibly creative solution that capitalized on the national nature of the Tax Court. He moved the trial to Chicago to take place over the week of May 12. The Tax Court in Chicago wasn’t available, so we used a district court courtroom. The IRS trial team had more time to prepare, and I did not have to travel past the time my doctor recommended.
Two days after the second trial ended, I went into labor. I wasn’t due until August 3, so going into labor in early May was much too soon. Luckily the doctors were able to stop the labor that time. But I was incredibly thankful that I went into labor in Chicago and not in a hotel in Miami or on a flight on my way home. The boys ended up being born just over three weeks later — still two months too early. The day the boys were born was the most terrifying of my life, worrying about whether these little babies, barely four pounds each, would survive. They had to spend two months in the NICU before they could come home.
boys in the NICU one
month into their two-month stay.
Both were about five pounds at this time.
Whenever I have a client who has reached an impasse with the IRS and is considering litigation, I often get questions about whether they will get a fair trial in the Tax Court. I tell them about my experience back in 2014, and the compassion I received from Judge Buch. And how I’ve received the same level of professionalism, compassion, and fairness from every other Tax Court judge I’ve argued and tried cases in front of.
tournament in Tucson, Arizona.
While we can (and do) disagree about what the right result actually is, one of the things I love about the Tax Court bar is that we are, for the most part, colleagues who work together to accomplish the right result. I am lucky to count attorneys from the IRS Office of Chief Counsel as friends and colleagues as well attorneys from the petitioners’ side of the aisle. I think this drive to reach the right result in a respectful and collegial manner comes from the court. We are not only encouraged, but required to stipulate to all non-privileged matters that can be fairly reached. I believe Rule 91 is the single most important rule governing trying a case in Tax Court that sets cases there apart from any other court. We have to find ways to get along, and so we do. The compassion is just an added bonus.