This maneuver, to remedy defective pleadings, evidence, and trial strategy, is not exclusive to IRS. I first blogged it back in 2017; see my blogpost “Chai, Chai, V’Kayom,” 4/18/17, when an esteemed colleague tried it on, to wild-card in Boss Hossery post-trial.

Today IRS tries it on, in Glade Creek Partners, LLC, Sequatchie Holdings, LLC, Tax Matters Partner, Docket No. 22272-17, filed 7/13/20.

I’ll leave it to Judge Gale to tell the story.

“…respondent filed a Motion for Leave to File Status Report and lodged a status report thereto. … petitioner filed a Motion for Leave to File Objection to Motion for Leave to File Status Report and lodged an objection thereto. The parties are advised that the Court will grant the parties’ pending motions but respondent should be aware we are not allowing them to withdraw exhibit 75-R and we are not going to allow them to belatedly modify their briefs because it is prejudicial to petitioner and the record of this case is closed.” Order, at p. 1.

“Find and replace” only works on the wordprocessor before trial. At the status report stage, it’s a loser.