Discover more from Tax Court Help
You can learn a lot from a review of these annotated Tax Court cases.
Annotated Notice of Deficiency Case
Argued on the Federal Rules of Evidence
This case was briefed in June of 2011. An unfavorable opinion was rendered slightly more than a year after the case was briefed. The Court followed its usual habit of ignoring difficult issues where they favor petitioners. No mention was made of the evidence issues in the memorandum opinion.
It is a simple Notice of Deficiency case disputing forms W-2 from several issuers. This petitioner would generally be labeled a tax protestor in Tax Court. The issues in the briefs and motions, however, deal with Stipulation of Facts and the Federal Rules of Evidence (FRE) and not with potentially frivolous issues.
The Petitioner didn’t argue the issues in his petition on brief. Instead he went for a decision on the FRE when he realized that Respondent wasn’t going to qualify the hearsay testimony in the Notice.
The package is 222 pages of docketed documents, exhibits, motions, replies, briefs, and transcripts of hearings with Lysander’s comments about what’s happening. You will receive an instant download of a pdf file that is fully book marked, and includes hot-links to the most important cases cited by both sides. Tax Court Rules and statutes are also either embedded in text files or linked to the online source for quick reference.
Most of these are public record documents, but the only other way to get copies is through the government’s PACER system, where you must subscribe, pay almost a dime a page, and receive no explanation of what’s happening. PACER documents are also not linked to the cited cases and law.The transcripts are particularly useful in preparing for hearings and trial.
In this package includes the following documents:
Original Tax Court Petition with Notice of Deficiency and attachments
Respondent’s Rule 91(f) Motion to Show Cause
Petitioner’s Reply to that Motion
Petitioner’s Pretrial Memorandum
Respondent’s Pretrial Memorandum
Final Stipulation of Facts
Transcript of the Calendar Call
Transcript of the Recall Session on the Same Day
Transcript of a Pretrial Conference a week later
Respondent’s Opening Brief
Petitioner’s Opening Brief
Respondent’s Reply Brief
Petitioner’s Reply Brief
Appendix containing an IRS Rule 91(f) Motion and a Petitioner’s Winning Reply from a different case.
A Rule 91(f) Motion is used to compel your opponent to participate in negotiations of the critical Stipulation of Facts. These motions are almost always filed against poorly prepared pro se petitioners who generally don’t understand the stipulation process.
The IRS will often use this motion, however, against petitioners who are aggressively negotiating objections to the Respondent’s proposed evidence. That was the case here. The package includes the petitioner’s extremely weak reply to that motion. It’s in there for completeness, not because you should emulate it. The Appendix includes a much better, winning reply from another case.
There was no trial in this case. The parties submitted it under Rule 122 for a decision on the facts in the record.
If you are not familiar with Tax Court procedure and how hearings are conducted, you will find this package invaluable. The transcripts alone are an excellent education concerning court room procedure and etiquette.
This is also an excellent package for helping to understand the stipulation process and the hearsay rules.
The price is $19.95. Your satisfaction is 100% guaranteed. If you don’t think you have received fair value for your money you will receive a complete refund with no questions asked.