Opinion
19714-16
08-02-2023
CLAIR R. COUTURIER, JR., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Albert G. Lauber Judge
This case involving petitioner's 2004-2014 tax years is calendared for trial at a special session of the Court beginning September 25, 2023, in Washington, D.C. The case principally concerns whether (and in what amount) petitioner is liable for excise taxes for an excess contribution to his individual retirement account. See I.R.C. § 4973(a). On July 27, 2023, petitioner filed a Motion for Partial Summary Judgment challenging, on statute of limitations grounds, the deficiencies determined for 2004-2008. Specifically, petitioner requests a ruling that the period of limitations on assessment imposed by the newly enacted section 6501(1)(4) now bars assessment of those deficiencies. See SECURE 2.0 Act of 2022, Pub. L. No. 117-328, div. T, tit. III, § 313(a), 136 Stat. 5275, 5348-49 (codified as amended at 26 U.S.C. § 6501(1) by adding at the end thereof a new paragraph (4)).
In consideration of the foregoing, it is
ORDERED that respondent shall file with the Court, on or before August 31, 2023, a Response to petitioner's Motion for Partial Summary Judgment.