No, not the character immortalized by the late great Anne Bancroft on the screen, and Paul Simon on the disc. This is another Taxpayer First, Beverly Robinson, Docket No. 12498-16, filed 8/6/19, a designated hitter from Judge Elizabeth A. Copeland.

Thanks for the designation, from a tired blogger, Judge; it’s been a long day.

Ms. Robinson is seeking innocent spousery. Her case went to trial a year ago February.

“The parties filed with the Court a Joint First Stipulation of Facts consisting of51 paragraphs and Exhibits 1-J through 6-J, 8-R, 9-J through 52-J. The parties also filed a Joint First Supplemental Stipulation of Facts consisting of two paragraphs and Exhibits 53-J, 54-J, 55-P through 57-P. At the trial, petitioner moved to admit Exhibit 58-P which was admitted into evidence. The entire administrative record was not presented or received into evidence.” Order, at p. 1.

Judge Chiechi tried the case before she retired. There were a couple witnesses (hi, Judge Holmes).

So what?

Well, enter the Taxpayer First Act on July 1 this year, before Judge Copeland, in relief of Judge Chiechi, could decide the case.

Section 1203(a)(1) of the Taxpayer First Act puts all the evidence on the table. “Any review of a determination made under this section [Section 6015] shall be reviewed de novo by the Tax Court and shall be based upon (A) the administrative record established at the time of the determination, and (B) any additional newly discovered or previously unavailable evidence.” Order, at p. 1.

And Taxpayer First Act applies to all “petitions or requests” pending on date of effectiveness.

So Judge Copeland tells IRS and Ms. Robinson to weigh in on the effect of the Taxpayer First Act on this case.

I make the morning line 8 to 5 the record gets reopened to put the administrative record all-in.