Opinion
15984-21S
03-07-2022
TOM CHEN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
MAURICE B. FOLEY CHIEF JUDGE
On July 26, 2021, petitioner filed the Petition in the above-docketed matter, seeking review of a Notice of Deficiency issued to him for the 2018 taxable year. On October 21, 2021, respondent filed an Answer to the Petition. On November 18, 2021, petitioner filed a Motion for Judgment on the Pleadings.
Disposition of a case on a motion for judgment on the pleadings is appropriate if the pleadings do not raise a genuine issue of material fact, and a decision may be rendered as a matter of law. Rule 120(a); Nis Family Trust v. Commissioner, 115 T.C. 523, 537 (2000); Abrams v. Commissioner, 82 T.C. 403, 408 (1984). "A judgment on the pleadings is a judgment based solely on the allegations and information in the pleadings and not on any outside matters." Nis Family Trust, 115 T.C. at 537; see also Rule 120(a) and (b). The movant has the burden of showing entitlement to judgment on the pleadings. See Nis Family Trust, 115 T.C. at 537.
All Rule references are to the Tax Court Rules of Practice and Procedure. See www.ustaxcourt.gov/rules.html.
Petitioner's Motion appears to be based on a misreading of respondent's Answer. A review of the record in this case indicates that there are material issues of fact in dispute, and at this time a decision cannot be rendered in petitioner's favor as a matter of law. Accordingly, petitioner has failed to show that he is entitled to judgment on the pleadings, and his Motion will be denied.
Additionally, the Court notes that petitioner's Declaration of Tom Chen in Support of Notice of Telephone Number, filed at Docket Index No. 10, is duplicative of petitioner's Notice of Change of Address and Telephone Number previously filed at Docket Index No. 9. We will accordingly strike that Declaration.
Upon due consideration of the foregoing, it is
ORDERED that petitioner's Motion for Judgment on the Pleadings, filed November 18, 2021, is denied. It is further
ORDERED that petitioner's Declaration of Tom Chen in Support of Notice of Telephone Number, filed December 3, 2021, at Docket Index No. 10, is hereby deemed stricken from the Court's record in this case.
To the extent that petitioner's above-referenced Motion appears to indicate his preference for a remote trial in this case, he is informed that he may file a motion to proceed remotely. A form for making such a request is available on the Court's website at www.ustaxcourt.gov/case_related_forms.html.