Tax Court Deems Blog Posts Newly Discovered, Admissible Evidence

The US Tax Court properly admitted personal blog posts that were not part of the administrative record in a woman’s spousal relief case because the posts constituted newly discovered evidence, the court ruled.

Sydney Ann Chaney Thomas, who was seeking innocent spousal relief under tax code Section 6015(e) from tax liabilities she shared with her now-deceased husband, objected to the admission of the blog posts at trial. The court took her objection under advisement and later admitted the posts, but also allowed her to file a motion to have them stricken from the record.

In an opinion written ...