Richards Asset Mgmt. Trust, et al. - Page 12




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               signed’s Notice of Substitution of Counsel had been                    
               returned and stamped “Not admitted U.S. Tax Court”.                    
               The undersigned again left a voice mail message for Mr.                
               Lehotsky and forwarded discovery requests to his office                
               address.  After having had no reply from Mr. Lehotsky                  
               the undersigned contacted Mr. Binge who advised that                   
               his office had been in contact with Mr. Lehotsky and                   
               that he had assurances that he would be admitted to                    
               practice in the Tax Court or would co-counsel with                     
               another attorney admitted to practice who would shortly                
               enter an appearance.  The undersigned cautioned Mr.                    
               Binge about the importance of timely complying with                    
               discovery and the sanctions that could be imposed for                  
               failure to comply.                                                     
                    On September 4th [2001] the undersigned received                  
               District Counsel’s Motion to Compel and very shortly                   
               thereafter the Court’s Order directing petitioner to                   
               respond to the Motion to Compel and the undersigned to                 
               file a motion to withdraw as counsel on or before                      
               September 13th [2001].  The undersigned contacted Terry                
               Bentivegna, an assistant to James Binge, who advised                   
               that he was contacting Mr. Lehotsky who would take care                
               of the matter.                                                         
                    After having not had any communication with Mr.                   
               Lehotsky the undersigned contacted Mr. Binge on Friday                 
               the 7th [of September 2001] and related the urgency of                 
               complying with discovery and the possible sanctions for                
               failure to comply.  Mr. Binge indicated that he was                    
               about to go out of town for a conference and that he                   
               would have to attend to the matter when he returned to                 
               the office on Tuesday.  As a result of the Court’s                     
               Order requiring a reply by the 13th [of September 2001]                
               and Mr. Binge’s inability to address the situation                     
               until the 11th [of September 2001] the undersigned                     
               called the Petitioner and advised that an immediate                    
               response to the Court’s order was required and that the                
               undersigned would be available to assist him without                   
               charge in formulating a reply.  Petitioner rejected any                
               such offers and expressed confidence that his position                 
               would be vindicated in Court.                                          
                    On the evening of the 10th [of September 2001] the                
               undersigned contacted James Binge at home who advised                  
               that the Petitioner had contacted him and that they did                
               not with [sic] to speak with the undersigned.  The                     
               undersigned was advised to send the Court’s Order                      





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