A taxpayer who defeated an IRS penalty can’t add evidence to the US Tax Court’s record that he argued would make him entitled to sanctions for a discovery violation, a federal appeals court ruled.
The three-judge panel of the US Court of Appeals for the Fifth Circuit said it doesn’t have the power to review the Tax Court’s refusal to reopen the court record and admit additional evidence “except upon a demonstration of extraordinary circumstances which reveal a clear abuse of discretion.” Such circumstances weren’t present in Ames Ray’s case because the evidence he wanted to add wouldn’t have changed ...