In Uncategorized on 04/03/2020 at 12:17

Seems like just yesterday (but it was actually the day before), we saw counsel for Adrian D. Smith & Nancy W. Smith, et al., Docket No. 13382-17, filed 4/3/20, try to wild-card in their expert’s report as an attachment to a status report. Judge Gale let it in, as the Glasshouse in the City on Lockdown was locked down.

IRS’ counsel, Jonathan E. (“Jeb”) Behrens, Esq., shows us (and incidentally Ad & Nan’s counsel) the right way to do it, when Tax Court is doing the Greta Garbo number.

Judge Gale: “…respondent filed a Motion for Leave to File Report, and lodged therewith the Report of his proffered expert, JR, referred to in his Report filed March 25, 2020.” Order, at p. 1. (Name omitted).

Judge Gale grants the motion, does some recharacterizing (how could a Tax Court judge refuse a chance to recharacterize?), and files the report.

Except of course that the report isn’t evidence until Judge Gale finds JR to be qualified.

So make a motion if you’re locked down and The Glasshouse is locked up. And don’t worry if you get the title of your papers wrong. Tax Court judges are disciples of H. G. Wells: “There is no passion, neither love nor hate, equal to the passion for altering someone else’s draft.”

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