Unless you absolutely have to, that is.

Judge Nega’s order in Ellen F. Campbell, Docket No. 10290-13, filed 10/27/16, makes me doubt whether this is such a circumstance.

Ellen moved for partial summary J, IRS responded, whereupon Ellen moved for all-in summary J. While all this was happening, Judge Nega wanted Ellen and IRS to discuss Ellen filing a joint return with her spouse and the negligence penalty.

IRS agreed to stip to the joint return, but Ellen wanted IRS to agree about all items of income and deduction before filing the joint return.

Judge Nega is not amused.

“We find that petitioner’s failure to work cooperatively with respondent in the stipulation process has delayed the resolution of this case. Petitioner is demanding by her refusal to stipulate that respondent and the Court address a matter that is moot in view of respondent’s willingness to accept a joint return from petitioner and her spouse. Neither the Court nor respondent is required to engage in academic exercises that serve no purpose in the case before us.” Order, at p. 1.

Then Judge Nega berates Ellen’s attorneys, brandishing the Section 6673 delay-of-game chop. And bounces both of Ellen’s motions.

I understand the desire to take an extra base if you can. Just choose your spots carefully.