In Uncategorized on 11/30/2018 at 17:51

Counsel for Pierre L. Broquedis, Docket No. 14214-18, filed 11/30/18, has a tough fight. He wants to strike a bunch of IRS’ exhibits to its answer, and a paragraph thereof, claiming it’s false.

Well, the exhibits are summaries of what IRS hopes to prove, and the paragraph states the attached copy of the SNOD is a true copy thereof.

The Judge With a Heart, STJ Rob’t N Armen, isn’t having any.

“Under Rule 52, Tax Court Rules of Practice and Procedure, the Court may order stricken from any pleading any redundant, immaterial, impertinent, frivolous, or scandalous matter.

“Motions to strike are not favored by the Federal courts. A matter will not be stricken from a pleading unless it is clear that it can have no possible bearing on the subject matter of the litigation.” Order, at p. 1.

And in case of doubt, let it all come in and sort it out on the trial.

“Based on a review of the motion papers and the pleadings in this case, the Court concludes that the allegations and exhibits that are the subject of petitioner’s Motion To Strike clearly bear a relationship to the issues in this case. The Court further concludes those allegations and exhibits are therefore best left to a determination on the merits. Lastly, the Court concludes that petitioner has failed to show that material prejudice to him will result by a denial of his Motion To Strike.” Order, at p.3.

There’s six figures of deficiency and chops here, so maybe the motion was worth a try. But I doubt it.

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