Case Management Approach Taken

Case Management Approach of Theodore L. Craft, Esq., LLM

By Ted Craft
August 2011

Judges and administrative decision makers, like the rest of us, have their particular predilections and, perhaps, idiosyncrasies. When I am preparing a case for submission, I like to know in advance the disposition of the person or persons who are decision makers in the process in which I am involved. Through 40 years of practical experience with people in government, the courts, and clients, I have developed a sense for what is expected of me. I have essentially learned on the job for my entire career. I have presented evidence to administrative decision makers and to judges in court from both the perspective of the government and private clients. In any initial appearance, then, in person or on paper, I seek to make a positive impression. I put a premium on the care with which I approach the presentation of a matter. I make sure that all confusions of structure have been eliminated in my advocacy. Advocacy is my true profession.

In my judgment, knowledge of my adversary is the beginning of the foundation of strength that I build for a client in a case. I present myself and my client in a such a way that my client's adversary can rely upon what I say as honest and forthcoming. I zealously advocate a position on evidence, facts and law. I seek to demonstrate that there is a commonality of interest in achieving positive results for my client.

It is important to be candid and to understand the importance of being clear. Statements made must be accurate. An adversary's apprehension of facts in a manner that honestly represents what they appear to be is a reflection on my integrity. Having been a Boston tax lawyer for so many years, I know that an adversary may ask a lot of questions and dig deeply into historical facts or antecedent evidence upon which the case result depends. I am sometimes compelled to explain to an adversary that I also must inquire further into the evidence in support of the facts presented to be responsive to questions asked. Accordingly, it is important that I listen and understand what the administrative adversary or judge in a case is asking. I am grateful for questions that advance the cause of my clients. Moreover, if an adversary or judge has stated something that is inaccurate, it is my job to clarify. Comprehension of the factual presentation made for a Client in terms of the evidence that supports it and the conclusions reached is important to the result. Advocacy is an opportunity to engage an opponent in a fruitful exercise with a view on winning in the mind of my opponent, and demonstrating convincingly that my client's position is one of strength and ought to prevail.

There is only one way to describe a case to my adversary or to a judge and that is to affirm the integrity of the presentation, the reliability of the facts upon which the client's case depends, and the appeal of the conclusions advocated on my client's behalf.

The steps and concepts I follow and adhere to in the management of a tax controversy on behalf of the client are:

  1. Establish what it is the client wishes to accomplish
  2. Obtain the client's authorization to work on matters in the representation effort
  3. Analyze the evidence supporting facts and tax risk, that is, the client's exposure to risk in the enterprise
  4. Evaluate conclusions concerning the strength of the client's case and position in the controversy
  5. Build a file....Conduct research....Obtain what is needed from the client or third parties
  6. Initiate representation and present a firm and positive case on the client's behalf
  7. Obtain and evaluate the government's response to the case presented for the Client.......Analyze the government's proof and the client's exposure to risk in that context
  8. Pursue with all resources at hand the result which best serves the client upon the evidence and law of the case through thoughtful, effective advocacy in writing and in person.

For more information, see my firm's methodology page, or contact my law office in Melrose, Massachusetts, to schedule a consultation regarding your civil or tax litigation matter.