Opinion
5852-20
12-29-2021
Lon R. Ballard & Manee Ballard Petitioners v. Commissioner of Internal Revenue Respondent
ORDER
Cary Douglas Pugh, Judge
This case is set for trial at the Court's February 28, 2022, San Diego, California trial session, after being continued once at the joint request of the parties. On December 28, 2021, petitioners filed a document titled Motion to Dismiss or for Summary Judgment. A motion to dismiss is improper in this case. See I.R.C. sec. 7459(d); Estate of Ming v. Commissioner, 62 T.C. 519 (1974). Therefore, we will recharacterize the motion as a Motion for Summary Judgment under Rule 121, Tax Court Rules of Practice and Procedure. As their motion did not establish they are entitled to decision as a matter of law as required by that Rule, we will deny it. Petitioners' motion also raised concerns regarding communication and exchange of information with respondent in preparing this case for trial. To address these concerns raised by petitioners and for cause, it is hereby
ORDERED that petitioners' Motion to Dismiss or Summary Judgment, filed December 28, 2021, is retitled "Motion for Summary Judgment". It is further
ORDERED that petitioners' Motion for Summary Judgment, filed December 28, 2021, is denied. It is further
ORDERED that, on or before January 11, 2022, respondent shall file a status report addressing petitioners' statements regarding communication between the parties.
Upon receipt of respondent's status report the Court will schedule a pretrial conference call. The parties should ensure that the Court has current contact information including email addresses and telephone numbers for use in scheduling a pretrial conference.