Or maybe “Don’t Stipulate, Expostulate” better sums up Judge Cary Douglas (“C-Doug”) Pugh’s take on the Rule 91(f) motion for OSC to accept proposed facts and evidence launched by Meta Platforms, Inc. & Subsidiaries, Docket No. 16081-25, filed 8/6/25. Said motion was the preliminary bombardment by Meta & Subs before sending its motion to preclude IRS from making periodic adjustments under section 482 for the years at issue in this case over the top.

IRS followed up on Judge C-Doug Pugh’s opinion a year ago, more particularly bounded and described in my blogpost “Facebook Faceoff – Draw (Sort Of),” 5/22/25, by bringing in some more years, even while the Rule 155 beancount had not yet concluded.

Judge C-Doug Pugh spends a lot of time finding fault with the Meta & Subs’ edited version of facts and documents. “Selective quotes and summaries are not consistent with the spirit of Rule 91.” Order, at p. 2. But in the meantime and without waiting, Meta & Subs moved to preclude, And IRS responds.

True, 9 Cir (where Meta & Subs are Golsenized) requires citations to the admin record to “pinpoint” what the parties contend, but the Court doesn’t need a stip to figure that out if the parties cite to the record in their preclusion motions.

And they did.

“The parties could and indeed did cite [Judge Pugh’s 2025 opinion] and incorporate documents relevant to their respective legal arguments by attaching them as exhibits to their Preclusion Motions. Because the stated purpose of the proposed stipulation was to facilitate judicial consideration of the Preclusion Motions, and the parties have proceeded without one, petitioner’s Motion effectively is moot.” Order, at p. 3.

And of course the parties can try, or agree, to put in the whole record of the case including the 2025 opinion. Judge C-Doug Pugh won’t require it. And they can even agree to put in documents not part of that record or move to include such as they do not agree. But no summaries; let it all hang out.

Thirteen (count ’em, thirteen) lawyers for Meta & Subs, twelve (count ’em, twelve) for IRS, and this is the result. SMH.