Opinion
24732-16L
05-18-2022
GEORGE C. IATRELLIS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
PATRICK J. URDA JUDGE
This case is before the Court on the Commissioner's motion for summary judgment, which he filed on April 15, 2021. Petitioner, George C. Iatrellis, has since filed a response objecting to the motion, and the Commissioner filed a reply.
The parties address several issues in their pleadings, including the means by which the IRS seeks to recover from Mr. Iatrellis the refunds it erroneously issued to him based on his 2008 and 2010 federal income tax returns. In considering the Commissioner's motion, it would be useful to the Court for the parties to supplement their pleadings to address the following issue:
Whether the credits related to Mr. Iatrellis's reported undistributed long-term capital gains, which he claimed on his 2008 and 2010 tax returns, fit within the scope of section 6201(a)(3) of the Internal Revenue Code (26 U.S.C). In particular, the parties shall address whether the credits set forth in sections 852(b)(3)(D)(ii) and 857(b)(3)(C)(ii) constitute a "credit for income tax withheld at the source, or of the amount paid as estimated income tax" under section 6201(a)(3).
It is therefore
ORDERED that, consistent with this Order, the Commissioner shall file a supplement to his motion for summary judgment, not to exceed 15 pages, by June 2, 2022. It is further
ORDERED that, consistent with this order, Mr. Iatrellis shall file a supplement to his response to the motion for summary judgment, not to exceed 15 pages, by June 2, 2022.