Just hand it over and mark it for identification. That’s Judge Ronald L. (“Ingenuity”) Buch sorting out a Rule 91(f) joust between IRS and Intermountain Electronics, Inc., Docket No. 11019-19, filed 5/30/24.

The Electronics have 35 (count ’em, 35) stipulations of fact. Now we all know stipulations are “the bedrock of Tax Court practice,” in the sacred words of Branerton. IRS’ beef with 14 of them is that they mention exhibits not attached to said stips. IRS doesn’t claim the facts aren’t true, nor that they never saw what purports to be said exhibits (unattached).

Judge Ingenuity Buch heretofore told the parties to play nice, but it looks like Judge Buch was “unduly optimistic”, Order, at p. 3.

Briefly, IRS’ proposed text edits to the stips are rejected, because IRS didn’t cite “sources, reasons, or basis” for same, per Rule 91(f)(2).  And Rule 91(f)(1)(B) is disjunctive: either attach exhibits or make same available to the Court and other parties. “According to Intermountain, the Commissioner has had access to the referenced documents, and the Commissioner does not dispute having access. We will allow Intermountain to make the exhibits available to the Court.” Order, at p. 10. And let the Electronics mark same appropriately. Finally, IRS refuses to stipulate to headings. But headings are specifically stated in the stips to be for general identification, and to have no legal effect.

Now remember, kiddies, “(T)he stipulation process is intended to encourage the parties to voluntarily provide each other with information relevant to the case and to not cause extraordinary expenses, gamesmanship, or injustices.” Order, at p. 10. (Citations omitted.)

Stipulate, don’t prevaricate.