Boguslav v. Comm'r of Internal Revenue

Full title: BRUCE H. BOGUSLAV, Petitioner v. COMMISSIONER OF INTERNAL REVENUE…

Court: United States Tax Court

Date published: Jan 31, 2024

No. 314-23L (U.S.T.C. Jan. 31, 2024)

Opinion

314-23L

01-31-2024

BRUCE H. BOGUSLAV, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Patrick J. Urda, Judge.

ORDER

Patrick J. Urda, Judge.

This case is currently calendared for trial at the Court's Boston, Massachusetts trial session, scheduled to begin March 25, 2024.

On December 21, 2023, the Commissioner timely filed a notice of filing of administrative record [Doc. 12], a certificate as to the genuineness of the administrative record [Doc. 13], and the administrative record [Doc. 14].

On January 10, 2024, the Commissioner filed an unopposed motion to substitute administrative record due to document conversion errors [Doc. 16] and lodged what was titled as the administrative record [Doc. 17]. After review, it appears that the lodged "administrative record" is a duplicate copy of the motion to substitute. Therefore, we will strike that from the record. Since there was no administrative lodged with the motion to substitute, the Commissioner later the same day filed the revised administrative record [Doc. 20].

We will grant the Commissioner's motion in part, in that, we will allow the revised administrative record filed on January 10, 2024 [Doc. 20] to remain as filed. We will deny in part and the lodged document will not be filed and instead be stricken from the Court's record as duplicative.

The Court will also strike the above-referenced filings filed on December 21, 2023, so there are no duplicative filings.

Upon due consideration, it is

ORDERED that the Commissioner's motion to substitute administrative record due to document conversion errors [Doc. 16] is granted in part, in that the administrative record [Doc. 20] filed on January 10, 2024, will remain as filed. The motion is denied in part, in that the lodged "administrative record" is hereby deemed stricken from the Court's record. It is further

ORDERED that the Commissioner's notice of filing of administrative record [Doc. 12], a certificate as to the genuineness of the administrative record [Doc. 13], and the administrative record [Doc. 14], filed December 21, 2023, are hereby deemed stricken from the Court's record.