NEW YORK - A former client of bankrupt law firm Dewey & LeBoeuf on Nov. 27 moved in the U.S. Bankruptcy Court for the Southern District of New York for permission to file a late claim on grounds that a former partner at the firm provided legal analysis related to investments for which the client is now being penalized $5.8 million by the IRS (In Re: Dewey & LeBoeuf, No. 12-12321, Chapter 11, S.D. N.Y. Bkcy.).