I’m not sure what advice to give Lontrac Enterprises, LLC, Lontrac Investors, LLC, Tax Matters Partner, Docket No. 272-18, filed 8/21/24. A docket search shows they’ve been through a number of trusty attorneys; I don’t know any more than any of them.  But the last time the Lontracs showed up here on this my blog, I stated that  their “free-swinging demands for depositions of IRS personnel and production of their employment files are out.” See my blogpost “Practice Tips – Part Deux,” 2/22/24.

Now the Lontracs want to lodge the activity record of an IRS examining officer and an IRS Notice of Proposed Adjustment (Greenberg’s Express, anyone?). They picked up both in informal discovery.

Judge Patrick J. (“Scholar Pat”) Urda, a stickler for proper procedure, sends the Lontracs off again, as he did back on 2/22/24. There’s no lodging at The Glasshouse.

“The documents lodged with the Court appear to be in the nature of evidence that petitioner wishes the Court to consider. The Court’s rules permit the introduction of such evidence through the stipulation process or as proposed trial exhibits with ultimate admissibility determined at trial.” Order, at p. 1.

So if IRS won’t stip, the Lontracs can treat them as proposed trial exhibits, and try to get them in on the trial.

I wouldn’t bet the ranch on it.