Opinion
453-17
02-17-2022
GREGORY J. PODLUCKY & KARLA S. PODLUCKY, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Albert G. Lauber, Judge
This case was tried on October 5 and 7 during the Court's October 4, 2021, Los Angeles, California, trial session. The parties and witnesses appeared remotely via Zoomgov. On January 21, 2022, the parties filed simultaneous opening briefs.
On February 14, 2022, at docket entry 295, petitioners filed an 18-page document captioned "Administrative Record." This document appears to be a copy of a portion of a July 2019 filing by petitioner husband in the U.S. District Court for the Western District of Pennsylvania. By order served February 15, 2022, we struck this document from the record. We explained that the document was in the nature of evidence and that, because the record in this case closed on October 14, 2021, no additional evidence could be admitted into the record.
On February 15, 2022, petitioners nevertheless filed, at docket entries 298-300, identical copies of the same 18-page document, each under a different caption. We will likewise strike these filings from the record. We remind petitioners that the record in this case is closed. If they have arguments they wish to make in response to respondent's opening brief, they may advance those arguments in their answering brief, which is due to be filed on March 21, 2022. But those arguments must be based on the evidentiary record as it stood on October 14, 2021, the date on which it closed. In consideration of the foregoing, it is
ORDERED that the documents filed on February 15, 2022, at docket entries 298, 299, and 300, are stricken from the record of this case.