Or At Least Present It At Trial

Judge Laro’s advice to Kulwant S. & Karmjit K. Pawar, Docket No. 27396-11, filed 10/17/13, reopens the shutdown-shortened blogging season.

Kulwant and Karmjit want to reopen their trial record to put into evidence some cashier’s checks and cash receipts they say they had misplaced in their garage and could not find for trial.

Unhappily, IRS’ trial counsel responds to their motion that they had given her copies of all that prior to trial.

While Judge Laro has discretion, he’s not using it here. “In Link v. Commissioner, we denied the taxpayer’s motion to reopen the record to admit new evidence where the taxpayer had ample opportunity to provide the evidence both prior to and at trial. T.C. Memo. 2006-146, 92 T.C.M. (CCH) 23,24 (2006). In so holding, we explained that the Court’s policy is to try all of the issues raised in a case in one proceeding in order to avoid piecemeal and protracted litigation. Id. In the present case, petitioners were, at all relevant times, in possession of the evidence they now seek to introduce and thus had ample opportunity to do so both prior to and at trial.” Order, at pp. 1-2.

Use it or lose it, guys.