In Uncategorized on 02/16/2018 at 13:09

The seemingly never-ending benevolence of Judge David Gustafson again manifests itself as that Obliging Jurist gives some well-meant advice to Christine Robinson, Docket No. 16653-17, filed 2/16/18.

Chris doesn’t want to stip to facts. IRS wants an OSC per Rule 91 to require Chris to tell Judge Gustafson (and IRS) why she doesn’t agree with IRS’ version of the facts.

Judge Gustafson explains.

“Under this Court’s rules, the parties have a duty to cooperate in preparing a joint stipulation (i.e., a written statement signed by both parties) setting out the agreed facts in the case. For Ms. Robinson’s information, we stress that the stipulation process is often a substantial help to the petitioner, especially a petitioner who does not have a lawyer. The stipulation usually includes documents that the petitioner would otherwise have to offer into evidence during the trial of the case–a process that the self-represented petitioner finds somewhat difficult. But when instead petitioner’s intended evidence is included in the stipulation (as the IRS seems to appropriately propose here), then that evidence comes in at the beginning of the trial without further effort by the petitioner. And in case Ms. Robinson is concerned that her cooperating in preparation of the stipulation might somehow bar her from producing at trial additional evidence not included in the stipulation, we assure her that it does not. She can offer additional evidence not included in the stipulation.” Order, at p. 1. (Emphases by the Court).

Judge, I can understand why you don’t want to watch a pro se fumble with trying to lay a foundation, struggle with hearsay and all its variants, and chew up time and transcript paper in the process of getting a bank statement or a credit card slip into evidence. Neither you nor IRS’ counsel is on the clock. And if I were on the case and on the clock, I’d have compunction about billing a client for that time.

Moreover, without prejudging, Judge Gustafson doesn’t think IRS is trying to wildcard in any off-the-wall, non-verifiable stuff.

But he’ll let Chris tell her side of the story.

I note that Chris’ case in set for trial in Columbia, SC. Well do I remember that city and the adjacent Federal premises from the days of my youth. But it’s Judge David Gustafson’s home territory, so perhaps his benevolence extends even wider around there.

Next up will be the story of one who stipulated not wisely nor well, but is stuck.


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