One law dictionary defines “cumulative evidence” as “(F)acts or information that proves what has previously been established by other information concerning the same issue.” Another equates cumulative evidence with corroborative evidence, but the term “cumulative evidence” more commonly, and more properly, means unnecessary evidence, proffered to prove what is already adequately established.

So maybe Larry J. Roberts, T. C. Memo. 2012-197, filed 7/16/12, is cumulative evidence for my oft-reiterated point that merely being admitted to practice as an attorney is an insufficient qualification for admission to practice before Tax Court. See my blogposts “A Book and a Modest Proposal”, 5/22/12, and “Another Argument”, 6/7/12.

Larry represents himself, and Judge Wherry writes the opinion. “Petitioner is an appellate lawyer who failed to file Federal income tax returns for the 2004 through 2007 tax years.” T. C Memo. 2012-197, at p 3. Not an encouraging start, and it doesn’t get better.

Judge Wherry says IRS “audited” those returns, but how IRS could do so if they were never filed eludes me. Shouldn’t IRS have issued SFRs? Howbeit, deficiencies are issued, Larry petitions Tax Court, and the trial gets continued when Larry does file the missing returns in 2011 (so what did IRS audit, Judge Wherry?).

Apparently IRS buys Larry’s belated returns for 2004 and 2006, but 2005 and 2007 are still disputed.

Larry leads with his chin. “Petitioner seems to argue that he believes the period of limitations for assessment for each of the tax years at issue has expired. He did not file his tax returns until after the initiation of the case before the Court, on the eve of the first calendaring of trial. ‘In the case of failure to file a return, the tax may be assessed, or a proceeding in court for the collection of such tax may be begun without assessment, at any time.’ Sec. 6501(c)(3). The statute of limitations does not bar this case.” 2012 T. C. Memo. 197, at p. 6. Yet ol’ Larry could be automatically admitted to practice before Tax Court, right?

IRS and Larry have the usual Schedule C deductions jump-ball, but Larry submits neither receipts, nor account ledgers, nor travel logs, so what IRS allows him is all he gets. Plus, at no extra cost, he gets from Judge Wherry the usual INDOPCO-Section 274 lecture. Larry testifies on the trial: “I prepared my claimed deductions by going and finding my check registers for those years, going through the check registers where I routinely note what the check was for and make a check mark on it if I think that it’s possibly a business expenses.” T. C. Memo. 2012-197, at p. 11.

But Judge Wherry will have none of it. “Petitioner did not present the check registers at trial, nor did he present any documentary evidence to substantiate any of the claimed expense deductions.” T. C. Memo. 2012-197, at pp. 11-12 (Footnote omitted).

Finally, Larry is fighting over his cost basis for a property he sold in 2005. Give him credit for ingenuity, if not a clear and distinct perception of the IRC. “Petitioner also made a novel argument not based in the Internal Revenue Code, that the basis should be the fair market value on the date that he converted it to a rental property. Although property that has been converted from personal use to an income-producing use and sold for a loss will have the basis of the lesser of the fair market value at the time of conversion or the adjusted cost basis, sec. 1.165- 9(b), Income Tax Regs., there is no corresponding regulation for a property sold at a gain; and even if this regulation applied to the property, the lesser basis amount is petitioner’s adjusted cost basis.” T.C. Memo. 2012-197, at p. 8, footnote 3.

Sorry, Judge Whelan. I told you that attorneys should take the Tax Court admissions exam like everybody else. This is an idea whose time has come years ago.