Opinion
16277-16L
03-22-2022
Kevin J. Mirch & Marie C. Mirch Petitioners v. Commissioner of Internal Revenue Respondent
ORDER
Patrick J. Urda Judge
On February 1, 2022, the Commissioner filed a motion for leave to file first amended answer, seeking to assert certain estoppel-related defenses to challenges to the notice of deficiency. [Doc. 88 ¶ 3.] Petitioners, Kevin and Marie Mirch, responded to that motion, which was then followed by the Commissioner's reply.
The Commissioner originally identified two new issues requiring an amended answer: (1) whether the notice of deficiency was sent to the Mirches' last known address and (2) whether IRS employees "falsified records relating to the notice of deficiency." [Id.] In his reply, he clarified that the latter assertion referred to an allegation made by the Mirches during a telephone conference with the Court in which they were understood to have said that IRS employees altered the certified mail list showing when and where the notice of deficiency was mailed. [Doc. 93 ¶ 6.] Given the Commissioner's clarification, we will order the Mirches to file a surreply exclusively addressing the Commissioner's assertion that the the Mirches are seeking to raise for the first time the issue of whether IRS employees altered the certified mail list pertaining to the notice of deficiency. Accordingly, it is
ORDERED that the Mirches shall file a surreply consistent with this Order, not to exceed ten pages in total, no later than Friday, April 1, 2022.