I think we have an old copy of the Guinness Book of Records somewhere. I haven’t looked at it in years, but I doubt it has an entry for most filed supplements to an amended motion in US Tax Court. Howbeit, the trusty attorney for Jaak S. Vandensype & Eni Z. Vandensype, Deceased, Docket No. 15462-24L, filed 6/6/25, whom I’ll call Dee, is surely getting up there.

Dee is building, or rather, rebuilding, the administrative record, and Judge Cathy Fung is keeping the record straight.

“ORDERED that petitioners’ Fourth Amended First Amended Motion to Complete or Supplement the Administrative Record (Doc. No. 55), filed June 2, 2025, is recharacterized as petitioners’ Fourth Amendment to First Amended Motion to Complete or Supplement the Administrative Record. It is further

“ORDERED that petitioners’ Fifth Amended First Amended Motion to Complete or Supplement the Administrative Record (Doc. No. 56), filed June 2, 2025, is recharacterized as petitioners’ Fifth Amendment to First Amended Motion to Complete or Supplement the Administrative Record.” Order, at p. 1.

If any of my longtime readers knows of more than these, please dish.