Looks like IRS is using the ubiquitous status report to short-circuit discovery in Libia Higuita Turner, Docket No. 15169-18S, filed 9/24/20.

Judge Pugh lets this pass without comment.

“…respondent filed a Status Report with attachments in the nature of evidence.” Order, at p. 1.

Judge Pugh simply orders “…respondent’s Status Report…is recharacterized as respondent’s ‘Proposed Trial Exhibits’.” Order, at p. 1.

OK, this is a small-claimer, so maybe dispensing with strict rules makes sense. But I’ve seen dozens of attempts by petitioners to attach evidence to petitions and motion papers get shot down, in cases regular and small, with the admonition to “save it for trial.”

And what price Branerton, the most revered of Tax Court sacred kine? No ““discussion, deliberation, and an interchange of ideas, thoughts, and opinions between the parties that our Rules contemplate”? See my blogpost “‘Ask, and Ye Shall Receive’,” 9/3/13.

If IRS can do it, why not petitioners? And maybe even intervenors?