If you’re going to try your own case and testify in your own behalf, you would be well-advised to sweat yourself good at trial prep, and take the advice of a judge as wise as Judge Cary Douglas Pugh: when she suggests you take a continuance so as better to prepare, take it. And if she refuses your request for an adjournment while you’re testifying, but offers you a lunch break instead, don’t go to lunch; take opposing counsel into the hallway and settle, quick.

Neel Kamal and Preeti Sharma, T. C. Memo.  2023-80, filed 6/22/23, do not heed the words of wisdom from Judge Pugh. Preeti doesn’t even show for the trial. Neel goes it alone, and his testimony is less than convincing.

“We did not find Mr. Kamal to be a credible witness. His testimony was inconsistent, confusing, and difficult to follow. He was defensive and evasive from the start, and he appeared increasingly uncomfortable and agitated as cross-examination exposed more holes in his story. His testimony about [his consulting outfit] did not match the documents provided by third parties. It did not stand up to logic and was not credible. After a series of questions and repeated admonishments, Mr. Kamal answered questions by stating that he did not remember or refused to answer altogether.

“In addition to his testimony, Mr. Kamal submitted a copy of a service agreement, invoices, and letters…. These documents are poor attempts at fabrication.” T. C. Memo. 2023-80, at p. 19.

And to make clear the title of this blogpost, as set forth first at the head hereof, “Plainly uncomfortable answering these simple, direct questions, Mr. Kamal asked that the Court adjourn trial to next day; the Court gave the parties a lunch break instead.” T. C. Memo. 2023-80, at p. 23.

This is an unreported income and indocumentado expenses case. You can read IRS’ barrel-shoot for yourselves.

I report this case only as an example of how an educated officer of a tech firm (bought out by Cisco) can come utterly unglued trying to play games with taxes. He gets the Section 6663 75% fraud chop at no extra charge.

Takeaway- The Judge can tell you a  lot, even when appearing to say very little. Don’t be caught out to lunch. Read and heed.