Don’t get me wrong here; I am definitely not saying that Veronica Kyler, Docket No. 782-26L, filed 10/21/26, will win either her innocent spousery claim or her fight about the $500-a-throw chops for want of diligence in ascertaining eligibility for HOH filing status or other tax benefits per Section 6695(g) because of her successful motion to supplement the administrative record.. Kyler is clearly a preparer for whom this is not her first rodeo, which is why IRS put three (count ’em, three) attorneys on this case.

Kyler admits she’s late with her Rule 93 motion because she blew the arithmetic, but Judge Morrison allows the late filing, as trial isn’t for another forty days and there are “other circumstances” that outweigh IRS’ objections. Order, at p. 3.

“The only documents attached to the Motion to Complete or Supplement the Administrative Record are (1) an Examining Officer’s Activity Record…; (2) a letter with an illegible date from Revenue Agent D to Kyler requesting a response by February 28, 2020; and (3) a letter from Kyler stating that she did not agree with ‘the finding of Civil Penalties by Revenue Agent D.’ The Motion further requests that the Court order respondent to identify or produce additional documents.” Order, at p. 3. (Name omitted).

IRS says Kyler is trying to relitigate underlying liability, for which she already had a chance at a prior hearing at Appeals. Judge Morrison says the documents are clearly relevant, IRS doesn’t claim they’re phony, and Appeals did consider them.

“Because the Court has not yet resolved whether Kyler had a prior opportunity to contest her underlying liability, it would be premature to exclude evidence from the trial record on the grounds that she is precluded from disputing her underlying liability.” Order, at p. 3.

But her request for IRS to identity or produce additional documents fails because outside the scope of Rule 93.

Note that innocent spousery is involved here (see Order, at p. 2), so there may be a lot more to this case than the narrow issue involved here.

Kyler gets a Taishoff “Good Job.”