IRS wants to include testimony from the trial of Albert S. N. Hee from USDCDHI, when Al took a 46-month fall. “Hee used his company to pay approximately $2.9 million of his personal expenses,” alleged DOJ.

But Judge Christian N. (“Speedy”) Weiler likes it live.

“Federal Courts strong preference for live, in-person testimony has a long pedigree.” Order, at p. 2. And Judge Speedy Weiler has the somber reasoning and copious citation of precedent to back that up.

Likewise Al’s nearest and dearest, alleged partakers of his largesse (at our expense), weren’t parties to the litigation that sent Al down, and they’re available to testify on the trial in Tax Court. Likewise, it’s unclear whether any are authorized to bind Al’s corporation and thereby bind Al.

Only one motion in limine succeeds to let in prior trial testimony, as one witness is dead and the other seriously ill, hence both unavailable.

For the rest, go try the case. Object to whatever you don’t like.

Btw, the case is Albert S.N. Hee & Wendy R. Hee, et al., Docket No. 24068-22, filed 4/2/25.