I expect it’s the post-Taxpayer First Act Next Big Thing, so we’ll be seeing more maneuvers like Christina A. Eldridge, Petitioner and Todd Eldridge, Intervenor, Docket No. 2200-21, filed 6/23/23, put on to occupy Judge Elizabeth A. (“Tex’) Copeland.

Trusty attorneys for Chris, Todd, and IRS, all join in, moving to supplement the administrative record. Of course, each has his, her,  its or their own proposed supplements, to which at least one of the others objects.

So both Chris and Todd move for a continuance (that’s an “adjournment” for us State courtiers), and IRS doesn’t object to that.

Judge Tex Copeland puts  the dueling motions on hold, while giving the parties some homework.

“… the parties shall each separately file with the Court a brief outlining their legal position as to adequacy of the Administrative Record filed in this case… with such briefs having a due date of July 24, 2023. Such briefs should address both petitioner’s Oral Motion to Complete or Supplement the Administrative Record and intervenor’s Oral Motion to Supplement the Administrative Record. The briefs should identify relevant facts and the case law in support of their positions, giving particular attention to I.R.C. § 6015(e)(7) and our guidance on completing or supplementing an administrative record, as outlined in Van Bemmelen v. Commissioner, 155 T.C. 64 (2020).” Order, at p. 2.

For the Van Bemmelen story, see my blogpost  “Administering Supplements,” 8/27/20.

The post-Li blower who survives the “we din’t get nuttin'” brush-off from the Ogden Sunseteers can find salvation only in what the OS gang looked at and packed into the admin record.  Post-Van Bemmelen, the party that controls the admin record controls the high ground. That’s where the fight must take place.

And Judge Tex Copeland realizes that, for innocent spouses in the world of Section 6015(e)(7), it’s still the same old story. Rarely if ever is there any “newly-discovered, previously unavailable” evidence. The trial de novo is the trial de nuttin‘, so the admin record is where it’s at.