I didn’t blog Ames D. Ray, Docket No. 14051-16, filed 1/2/20, when he starred in 2019 T. C. Memo. 36, 4/15/19. It was another activity-for-production-of-income masquerading as a trade-or-business. I’ll spare you the account of Ames’ domestic upheavals and his fruitless and bootless trudge through the Courts of my Native State; Judge Nega has it in extenso in his opinion.

Ames’ trusty attorney is a wee bit late with his Rule 161 reconsideration motion…like 189 days late. Rule 161 gives 30 days “unless the Court shall otherwise permit.” And apparently trusty attorney never asked. So Ames could be out on time alone.

But clearly there’s more, or I wouldn’t be wasting your time or mine. Since Ames’ trial came during the great Graev hiatus, IRS needed (and got) a reopener to put in evidence of the Section 6751(b) Boss Hossery.

Ames wants to challenge the credibility of the IRS’ declarant, whose declaration was given to support the wild-carded Boss Hossery.

Except.

“…the Court issued an Order affording petitioner the opportunity to serve on respondent interrogatories consistent with Rule 71….That Order also directed respondent to serve on petitioner answers to such interrogatories and file with the Court a status report indicating the then current status of this case….” Order, at p. 4.

But neither Ames nor trusty attorney served such interrogs. IRS stated in its status report that they had asked trusty attorney if he was going to serve interrogs, and trusty attorney said “no.”

“We are unpersuaded by petitioner’s credibility argument, especially in the light of petitioner’s decision not to engage in additional discovery with respect to that issue.” 2019 T. C. Memo. 36, at p. 25, footnote 6; see also Order, at p. 4.

Takeaway- If you get a chance for more discovery, and there’s any chance that chance could help your case, take it. And tell ‘em Ames sent you.