Opinion
12347-20
09-05-2023
Gary M. Schwarz & Marlee Schwarz, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Joseph Robert Goeke Judge
A review of the record in this case shows that there are apparent errors or other issues regarding certain stipulated exhibits. A list of issues identified by the Court (excluding certain errors previously resolved by the parties) follows:
A. In Stipulation paragraph 122, Exhibit 135-J is identified as a 2006 Balance Sheet for GMCP. However, the attached exhibit is a balance sheet for Tecomate Industries.
B. In Stipulation paragraph 162, Exhibit 255-J is identified as a 2016 Form 1065 for LSLP that is 44 pages long. While the attached exhibit is 44 pages, the last two pages have Bates numbers 000001 and 000002 and appear to be from LSLP's 2017 Form 1065. The page with Bates number 000001 also incorrectly indicates that it is part of Exhibit 63-J.
C. In Stipulation paragraph 267, part v, Exhibit 244-P is identified as a travel trailer insurance policy that is 14 pages long. However, the attached exhibit is 16 pages long and it appears the last two pages may not be part of the policy.
D. In Stipulation paragraph 285, Exhibit 363-P is identified as being 19 pages long. However, the attached exhibit is only 14 pages long. It is not clear if the number of pages stated in Stipulation paragraph 285 is incorrect or if pages 15-19 were omitted from the attached exhibit.
E. In Stipulation paragraph 295, Exhibit 363-J is identified as being 3 pages long. However, the attached exhibit is only 2 pages long. It is not clear if the number of pages stated in Stipulation paragraph 295 is incorrect or if page 3 was omitted from the attached exhibit.
F. In Stipulation paragraph 304, Exhibit 393-J is identified as being "Tecomate's Lone Star National Bank statements for its account ending in 1187 for the 2015 tax year" that is 62 pages long. However, the attached Exhibit 393-J is only 52 pages long and appears to have statements and other documents pertaining to the second half of 2015. The parties later filed Stipulation paragraph 367, which identifies attached Exhibit 628-J also as "Tecomate's Lone Star National Bank statements for its account ending in 1187 for the 2015 tax year" that is 62 pages long. The attached Exhibit 638-J is indeed 62 pages long, but now contains statements and other documents pertaining to the full year 2015. The Court intends to treat both Exhibit 393-J and Exhibit 628-J as stipulated exhibits in the records absent a compelling reason provided by the parties.
G. A similar issue to that explained in Part F above exists with respect to exhibits 394-J and 629-J. The Court intends to treat both Exhibit 394-J and Exhibit 629-J as stipulated exhibits in the record absent a compelling reason provided by the parties.
H. In Stipulation paragraph 341, Exhibit 588-J (the exhibit itself is marked "588-P") is identified as being 3 pages long. However, the attached exhibit is only 2 pages long. Based on the native page numbering, it appears that page 2 is missing from the exhibit.
Considering the above, it is
ORDERED that by September 12, 2023, the parties shall file a joint report addressing the issues identified above. If the parties have identified any additional errors regarding stipulated exhibits, the parties should explain those issues in their joint report. To the extent any corrected exhibits should be filed, the parties may make a motion to reopen the record for the limited purpose of filing corrected exhibits. If a joint report and/or motion is not possible, the Court will accept separate reports/motions.