Three (count ’em, three) procedural orders useful for crammers for the biennial Tax Court non attorneys’ admissions exam (s/a/k/a Slaughter of the Innocents).

Duane P. Kuck & Cindy-Leigh Kuck, Docket No. 13724-24, filed 9/15/25, and called off-side by STJ Diana L. (“Sidewalks of New York”) Leyden. Seems trusty attorneys for Duane & Cindy-Leigh served their Branerton demand too soon. “A necessary predicate to a motion to compel is that a party must make a formal discovery request, and that request must be made after a case is at issue but not before 30 days after the case is at issue. See Rule 38 and Rule 70(a)(2). Petitioners served formal discovery (i.e., an interrogatory) on respondent 5 days after the case was at issue and thus, failed to comply with Rule 70(a)(2). Accordingly, because petitioners’ formal discovery was premature the Court must deny petitioners’ Motion to Compel.” Order, at p. 2. Of course they can try again, but if what they want is a conclusion of law, that won’t get past STJ Di. Order, at p. 3.

Ricky T. Burningham, Docket No. 19625-22L, filed 9/15/25, has his previous Tax Court appearances scheduled by Judge Mark V. (“Vittorio Emanuele”) Holmes; Ricky’s batting average isn’t great, but he does win one year. Appeals can’t produce the USPS 3877 for the SND for the one year in the four (count ’em, four) years that Ricky is contesting. The “Form 3877 is a standard post-office form that lists certified mail, the address of the recipient, and is stamped with a postmark.” Order, at p. 3. According to Hoyle, that means Ricky and IRS go back to Appeals so the SO can figure out what basis s/he had to determine that IRS sent the SND to Ricky by certified mail. If s/he can’t find proper basis, the lien is invalid, but Ricky doesn’t get to contest the amount of his liability. “The failure by the Commissioner to prove that he assessed that liability only after he mailed a notice of deficiency to Mr. Burningham is a failure to prove that he assessed the liability correctly. Without that, the lien itself would be invalid as to the [year at issue].” Order, at pp. 3-4.

Southwest Emergency Physicians, PLLC, The Real Kahuna Corporation, Tax Matters Partner, et al, Docket No. 8795-16, filed 9/15/25, but there are eight (count ’em, eight) conjoined cases here. The case goes to show what happens when cases drag on for years. IRS demands documents that the Southwesterners claim they already provided, and anyway they conceded the disallowed deductions (this is a microcaptive insurance case). All they’re fighting about now is chops, and most of what IRS wants is unrelated to chops. Besides, it’s burdensome, the PLLC is out of business, and most of the partners are dead. So Judge Travis A. (“Tag”) Greaves denies IRS’ motion to compel production without prejudice. “Respondent may narrow the scope of his request to only those documents related to the penalty issue. If a mutual agreement is not reached, respondent may use his discretion to file a motion to compel with this Court.” Order, at p. 3. Taishoff says I wonder why the Southwesterners’ trusty attorneys, for whom this is not their first rodeo, didn’t get some concessions out of IRS’ counsel on the chops before conceding the deductions.