I’ve quoted Rudy Kipling’s advice to the infantry before now, but it was pointed at developing facts. Now it’s pointed at getting those facts into the administrative record. Even in non-record rule cases, treat the record as your sole chance to make your case.

That’s Judge Mark V. (“Vittorio Emanuele”) Holmes’ advice to Richard A. Garber, Docket No. 11630-25W, filed 6/15/26.

Richard wants to supplement (not complete, as Charles Jeane’s hardlaboring clerks rename Richard’s motion) the record with a deposition not yet taken of a former agent (RA? SA?). This former agent might know something about what IRS collected from Target by way of fines or forfeitures. And there’s a press release from the US attorney for NDNY that Richard wants in.

Problem is, Richard hasn’t got the right stuff. Speculation about what the former agent might know, and no firm connection between press release and what use IRS made of Richard’s information aren’t enough.

“Someone who wants to add evidence to the administrative record in the form of a deposition has to make a ’significant showing’ that the requested deposition would reveal material in the IRS’s possession ‘indicative of bad faith or an incomplete record.’” Prescott v. Commissioner, T.C. Memo. 2025-121 at *6 (internal citations omitted).” Order, at pp. 1-2.

For Tom Prescott’s story, see my blogpost “Three on a Match,” 11/19/25.

But IRS did collected some money from Target. So Judge Holmes directs Richard “to review the administrative record, and then try to link the information that he provided to what was collected.”  Order, at p. 2.