Opinion
5674-22
07-06-2022
MICHELLE E. SCARLETT, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge.
By Notice of Deficiency dated December 13, 2021, respondent determined a deficiency and I.R.C. section 6662(a) accuracy-related penalty in petitioner's federal income tax for the 2018 taxable year. On March 3, 2022, petitioner filed a timely Petition for redetermination with respect to that Notice. Thereafter, on May 9, 2022, petitioner made three electronic filings with the Court, designating each as an "Answer."
Upon review of petitioner's aforementioned Answers, the Court notes that, with the exception of the Internal Revenue Service Notice CP22E discussed below, the filings consist of documents in the nature of evidence. We therefore advise petitioner that those documents have not been received into evidence by the Court and that, unless otherwise directed by the Court, the appropriate time to present documentary evidence for inclusion in the Court's record is at the trial of this matter. Generally, evidentiary materials are not filed with the Court.
If, in an effort to settle this matter before trial, petitioner would like respondent (i.e., the IRS) to review and consider certain documents, such as those that petitioner has filed with the Court, she may provide those documents directly to the attorneys representing respondent in this matter. The contact information for those attorneys is included in respondent's Answer, filed May 10, 2022. For further information, petitioner may consult "Guidance for Petitioners" under the "Rules & Guidance" tab on the Court's website at www.ustaxcourt.gov.
Nevertheless, as noted above, although the vast majority of the documents filed by petitioner as Answers in this case consist of documents in the nature of evidence, there is one important exception: an IRS Notice CP22E dated May 2, 2022. A review of that Notice indicates that respondent may be seeking to collect- improperly, in view of the Petition filed herein-the deficiency and I.R.C. section 6662(a) accuracy-related penalty at issue in this case. Accordingly, we will direct the Clerk and take such further action as set forth below.
The foregoing considered, it is
ORDERED that the Clerk of the Court shall copy the first two pages of petitioner's "Answer," filed May 9, 2022, at Docket Index No. 7, and shall file them, as of the date of service of this Order, as petitioner's Motion to Restrain Assessment or Collection or to Order Refund of Amount Collected. It is further
ORDERED that, on or before July 26, 2022, respondent shall file a response to petitioner's above-referenced Motion to Restrain. Respondent shall attach to such response a then-current copy of petitioner's IRS account transcript for the 2018 taxable year. It is further
ORDERED that petitioner's "Answer," filed May 9, 2022, at Docket Index No. 7,is hereby deemed stricken from the Court's record in this case. It is further
ORDERED that petitioner's "Answer," filed May 9, 2022, at Docket Index No. 8,is hereby deemed stricken from the Court's record in this case. It is further
ORDERED that petitioner's "Answer," filed May 9, 2022, at Docket Index No. 9,is hereby deemed stricken from the Court's record in this case.