Opinion
21857-19
11-23-2021
Victor Attisha & Josephine Attisha, Petitioners v. Commissioner of Internal Revenue, Respondent
ORDER
Alina I. Marshall Judge
On October 12, 2021, respondent filed a motion in limine (respondent's motion) to exclude from evidence petitioner Victor Attisha's proposed Exhibit 1003-P, a Form 1040, U.S. Individual Income Tax Return, of petitioners Victor Attisha and Josephine Attisha for taxable year 2018 (the return). On November 4, 2021, petitioner Mr. Attisha filed a response outlining his objection to respondent's motion.
Respondent seeks to exclude petitioner Mr. Attisha's proposed Exhibit 1003-P on the basis of relevance. Respondent argues that the return is irrelevant because it concerns taxable year 2018, while only taxable year 2017 is at issue in this case. Respondent also asserts that the return is invalid and a nullity because it fails to meet signature requirements.
Rule 402 of the Federal Rules of Evidence, applicable to this Court pursuant to section 7453 and Rule 143(a), provides the broad rule that relevant evidence is generally admissible, and irrelevant evidence is not admissible. Rule 401 of the Federal Rules of Evidence provides that evidence is relevant if it has "any tendency to make a fact more or less probable than it would be without the evidence".
All section references are to the Internal Revenue Code in effect at all relevant times, and all Rule references are to the Tax Court Rules of Practice and Procedure, unless otherwise indicated.
Petitioner Mr. Attisha intends to argue that the assets seized from him in 2018 were income to him in taxable year 2018, rather than in taxable year 2017. The return arguably could offer some support for petitioner Mr. Attisha's position by showing his thoughts about certain assets at a time prior to this litigation. The return may provide such probative value regardless of whether it is valid. Respondent may challenge the weight given to the return if the return is ultimately admitted into evidence.
Upon due consideration, it is ORDERED that respondent's motion in limine filed October 12, 2021 is denied.