Stipulations are the bedrock of Tax Court practice. So stated the late (now electronically-immortalized) Judge Dawson in Branerton v. Com’r, 61 T. C. 691 (1974), at p. 692.

Excelsior Aggregates, LLC, Big Escambia Ventures, LLC, Tax Matters Partner, et al., Docket No. 20608-18, filed 10/27/22, are true exemplars of that sacred pronouncement. They were working with IRS on Stipulation of Agreed Facts No. 5 (count ’em, five), when IRS moved for an OSC to deem same admitted per Rule 91(f).

Before my sophisticated readers place hands on hips and call for an off-side whistle, Judge Albert G (“Scholar Al”) Lauber has it covered.

“Respondent appears to have filed his Motion protectively because of an impending deadline of October 7, 2022, set forth in the Pretrial Order (docket entry #97), for filing Rule 91(f) Motions.” Order, at p. 1.

Well, after the Big Scambies respond, Judge Scholar Al holds a phoneathon, and it looks like the Big Scambies and IRS can sort out Stip Five, so motion for OSC denied without prejudice. And Judge Scholar Al amends the Pretrial Order to allow more time for filing stips, even up to the morning of trial.

Because during the phoneathon, the parties said they were negotiating yet another Stip of Agreed Facts.

Takeaway- If you need more time, ask. Stipulate, don’t anticipate.