Opinion
5336-24
04-11-2024
SCOTT AYERS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On April 7, 2024, petitioner filed a document characterized as a Motion for Extension of Time to Respond to Notice of Deficiency Due to Foreign Residency. Therein petitioner requests additional time in which to respond to a notice of deficiency.
The Petition, which was filed electronically on April 4, 2024, would be timely with respect to a notice of deficiency mailed to petitioner on January 8, 2024. See I.R.C. sec. 6213(a). Further, the Petition filed in this case appears sufficient under the Court's rules.
It appears, from petitioner's request, that petitioner may intend to amend the Petition filed in this case to submit additional documents; however, petitioner need not seek the leave of the Court to do so at this time. Rule 41(a) of the Tax Court Rules of Practice and Procedure provides that a party may amend a pleading once as a matter of course at any time before a responsive pleading is served. Respondent has not yet filed an Answer in response to the Petition.
If, in an effort to settle this matter before trial, petitioner would like respondent (i.e., the Internal Revenue Service) to review and consider certain documents, petitioner may provide those documents directly to the attorney who will be representing respondent in this matter. The contact information for that attorney will be included in the Answer that respondent files to the Petition. Respondent has 60 days from the date of service of the Petition within which to file the Answer.
Upon due consideration of the above, it is
ORDERED that petitioner's Motion for Extension of Time to Respond to Notice of Deficiency Due to Foreign Residency is denied as moot.