Opinion
18706-23
01-09-2024
HARLEN RAY DUGGER, II, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On January 5, 2024, the Court received and filed a Letter from petitioner. Therein petitioner makes several requests of the Court.
First, petitioner requests waiver of the Court's $60.00 filing fee. Petitioner may submit, for the Court's consideration, an Application for Waiver of Filing Fee, completed with specific financial information. Forms are available on the Court's website, www.ustaxcourt.gov, by clicking on "eFiling & Case Maintenance," then by clicking on "Case Related Forms."
Second, petitioner requests to have the place of trial changed to Springfield, Missouri. However, the Tax Court does not sit in this city; petitioner's options within Missouri are St. Louis, which is currently designated as his place of trial, and Kansas City. Other possible trial locations can be found on the Tax Court's website at https://www.ustaxcourt.gov/dpt_cities.html. If petitioner has difficulty traveling to the place of trial, he may wish to have a remote trial. The form for this purpose, Motion to Proceed Remotely, is available on the Court's website under "Case Related Forms."
Lastly, petitioner requests subpoenas for employees of H&R Block, as well as for phone records of his calls to the IRS and for IRS employees who worked on his case. Petitioner's request is premature, as the Tax Court Rules of Practice and Procedure do not permit formal discovery "before the expiration of 30 days after joinder of issue" without leave of Court. See Rule 70(a)(2), Tax Court Rules of Practice and Procedure. Joinder of the issue has not occurred in this case because no answer to the Petition has yet been filed by respondent. See Rule 38, Tax Court Rules of Practice and Procedure. Furthermore, petitioner is reminded that this Court's Rules require the parties to cooperate and participate in the informal exchange of information prior to resorting to formal methods. See Branerton Corp. v. Commissioner, 61 T.C. 691, 692 (1974).
Upon due consideration of the above, it is
ORDERED that the time for petitioner to file a proper amended petition and pay the $60.00 filing fee (or to request waiver thereof) is extended to January 26, 2024.