Lesson From The Tax Court: The Perils of
Stipulations: beat from other federal courts.
By Bryan Camp
Tax Court procedure marches to a different
For example, when a taxpayer files a Petition contesting a Notice of Deficiency (NOD) the taxpayer cannot...
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Lesson From The Tax Court: The Perils of
Stipulations: beat from other federal courts.
By Bryan Camp
Tax Court procedure marches to a different
For example, when a taxpayer files a Petition contesting a Notice of Deficiency (NOD) the taxpayer cannot voluntarily dismiss the case the way litigants can do in federal district court. See Lesson From The Tax Court: The Hotel California Rule, TaxProf Blog (Nov. 12, 2018). And it is not just pro se litigants who get tripped up, which is to be expected despite the heroic guidance given by the Tax Court on its webpage.
The recent case of Donald Bailey and Sandra M. Bailey v. Commissioner,
T.C. Memo. 2021-55 (May 10, 2021) (Judge Pugh), teaches an important lesson about the crucial role of stipulations in the Tax Court's decisional process: litigants must have a firm grasp of their case very early, or risk stipulating themselves into defeat as the taxpayers did in this case. Details below the fold.
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