There’s a Won’t

No, not a testamentary instrument here, but a Designated Order from STJ Armen (“The Judge With a Heart”) in Gary & Janet Will, Docket No. 25519-11, filed 1/8/13. So there are two “Will”s. And the “won’t” refers to STJ Armen’s denial of an IRS motion to introduce evidence after making a motion for summary judgment.

Trial is calendared for February this year, but in December IRS moves for summary judgment. I like summary judgment; it smokes out the other side and provides cheap discovery. “Marshal and lay bare your proofs”, and put it all in writing, under oath, is my kind of discovery.

Gary & Janet have until Thursday to respond, and it’s now only Tuesday, so STJ Armen is awaiting their response.

Meantime, “Most recently, on January 4, 2013, respondent filed a Motion For Leave To File 91(f) Motion Out Of Time. On that same date, respondent lodged a Motion to Show Cause Why Proposed Facts and Evidence Should Not Be Accepted As Established, and attached thereto a proposed Stipulation Of Facts incorporating some 16 exhibits. Eight of these 16 exhibits (Exs. 3-J through 7-J; 9-J through 11-J) consist of documents already a part of the record in this case (e.g., a copy of the petition filed to commence this case). The remaining 8 exhibits consist of copies of the notices of deficiency (Exs. 1-J, 2-J) from which petitioners appealed to this Court; the Appeals Case Memorandum (Ex. 8-J); petitioners’ Forms 1040 for the years in issue (Ex. 12-J); petitioners’ Submission Of Evidence (Ex. 13-J); and various IRS transcripts (Exs. 14-J through 16-J) pertaining to the years in issue.” Order, p. 1.

Given the undecided motion for summary judgment, and the fact the trial is set for next month, this motion may be moot. But even if the motion for summary judgment fails, IRS can put those documents in at the trial, to the extent relevant.

So the motion is denied.

Takeaway– Make sure you don’t waste time making motions that will not succeed, and make sure, when you move for summary judgment, to “Marshal and lay bare your proofs”, all of your proofs.