Opinion
23789-16
05-22-2023
WILLIAM FRENCH ANDERSON & KATHRYN D. ANDERSON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Elizabeth Crewson Paris, Judge.
Before the Court is petitioners' Motion for Reconsideration of Findings or Opinion Pursuant to Rule 161 (Motion), filed April 27, 2023, along with petitioners' Brief in Support of the Motion (Supporting Brief). Petitioners' Motion requests that the Court reconsider its Memorandum Finding of Facts and Opinion, T.C. Memo. 2023-42, issued March 28, 2023. In that Opinion, the Court held that certain claimed deductions for legal expenses were nondeductible personal expenses, rather than business expenses. Petitioners now request the Court to reconsider that decision.
Unless otherwise indicated, all statutory references are to the Internal Revenue Code, Title 26 U.S.C., in effect at all relevant times, all regulation references are to the Code of Federal Regulations, Title 26, in effect at all relevant times, and all Rule references are to the Tax Court Rules of Practice and Procedure.
Rule 161 provides for motions for reconsideration of an opinion or findings of fact. Reconsideration allows the Court to correct substantial errors of fact or law, or to allow the introduction of newly discovered evidence that, having exercised due diligence, the moving party could not have introduced before the opinion was filed. Estate of Quick v. Commissioner, 110 T.C. 440, 441 (1998). Reconsideration is not the appropriate vehicle for rehashing previously rejected arguments. Id. at 441-42. Whether to grant a motion for reconsideration rests within the Court's discretion, and the moving party must show unusual circumstances or substantial error for such a motion to be granted. Id. at 441; CWT Farms, Inc. v. Commissioner, 79 T.C. 1054, 1057 (1982), aff'd, 755 F.2d 790 (11th Cir. 1985).
In their Motion and Supporting Brief, petitioners assert that "There are facts and legal authorities that should be considered by the Court that show that all of the attorney fees at issue before the Court are deductible under IRC § 162" and requests reconsideration "for good cause shown, for reasons set forth herein and in the interests of justice." Petitioners' arguments in their Motion and Supporting Brief were previously considered by the Court in its Opinion. Petitioners do not allege any substantial errors of law or fact or seek to introduce any newly discovered or previously unavailable evidence that would merit reconsideration. Rather, petitioners repeat the same arguments raised in their previous filings with the Court. The Court considered those arguments, as detailed in the Opinion, and rejected them as unsupported by the evidence.
The parties are reminded that the Court has held that decision will be entered under Rule 155. Petitioners' Motion does not change the computation due date.
In consideration of the foregoing, it is
ORDERED that petitioners' Motion for Reconsideration of Findings or Opinion Pursuant to Rule 161, filed April 27, 2023, is denied.