Opinion
14015-20
12-26-2023
CALVIN A. LIM AND HELEN K. CHU, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Albert G. Lauber, Judge
On September 29, 2023, respondent filed, at docket entry #54, a Motion to Review the Sufficiency of Answers or Objections to Request for Admissions. In his Motion respondent seeks an order deeming admitted the contents of paragraphs ##228 and 229 of his Second Request for Admissions, which he filed at docket entry #49 on August 4, 2023. Paragraph #228 states that petitioners' claimed I.R.C. § 41 research credit for 2016 was "attributable solely" to three particular projects, and paragraph #229 states that their claimed credit for 2017 was "attributable solely" to two particular projects.
On November 3, 2023, petitioners filed a Response to the Motion in which they denied that their claimed credits were "attributable solely" to the projects identified in paragraphs ##228 and 229 of the Second Request for Admissions. They contend that the projects to which their claimed credits relate included, but were not limited to, those that respondent enumerated in paragraphs ##228 and 229. Petitioners also contend that IRS Notice 2023-63 permitted them to expand their list of projects involved in the I.R.C. § 41 research credit. They provided respondent with their revised list of projects in a letter dated September 29, 2023.
We will deny respondent's Motion at this time. He may renew his Motion if the parties are unable to reach agreement on the list of projects allegedly involved in petitioners' claimed credit.
In consideration of the foregoing, it is
ORDERED that the Motion to Review the Sufficiency of Answers or Objections to Request for Admissions, filed September 29, 2023, is denied at this time.