Carver v. Comm'r of Internal Revenue

Full title: STANLEY A. CARVER, II & ALLISON M. CARVER, Petitioners v. COMMISSIONER OF…

Court: United States Tax Court

Date published: Sep 26, 2022

No. 13739-22 (U.S.T.C. Sep. 26, 2022)

Opinion

13739-22

09-26-2022

STANLEY A. CARVER, II & ALLISON M. CARVER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Kathleen Kerrigan, Chief Judge

ORDER

Kathleen Kerrigan, Chief Judge

On September 23, 2022, petitioners electronically filed the following documents:

(1) Unsworn Declaration of Stanley A. and Allison M. Carver - Petitioners Under Penalty of Perjury in Support of Petition (Doc. Index No. 9)

(2) Affidavit of Stanley A and Allison M Carver in Support of Unsworn Declaration of Stanley A. and Allison M. Carver - Petitioners Under Penalty of Perjury in Support of Petition (Doc. Index No. 10)

(3) Affidavit of Stanley A and Allison M Carver in Support of Unsworn Declaration of Stanley A. and Allison M. Carver - Petitioners Under Penalty of Perjury in Support of Petition (Doc. Index No. 11)

(4) Affidavit of Stanley A and Allison M Carver in Support of Unsworn Declaration of Stanley A. and Allison M. Carver - Petitioners Under Penalty of Perjury in Support of Petition (Doc. Index No. 12)

(5) Affidavit of Stanley A and Allison M Carver in Support of Unsworn Declaration of Stanley A. and Allison M. Carver - Petitioners Under Penalty of Perjury in Support of Petition (Doc. Index No. 13)

(6) Affidavit of Stanley A and Allison M Carver in Support of Unsworn Declaration of Stanley A. and Allison M. Carver - Petitioners Under Penalty of Perjury in Support of Petition (Doc. Index No. 14)

(7) Unsworn Declaration of Stanley A. and Allison M. Carver - Petitioners Under Penalty of Perjury in Support of Petition (Doc. Index No. 15)

(8) Affidavit of Stanley A and Allison M Carver in Support of Unsworn Declaration of Stanley A. and Allison M. Carver - Petitioners Under Penalty of Perjury in Support of Petition (Doc. Index No. 17)

(9) Affidavit of Stanley A and Allison M Carver in Support of Unsworn Declaration of Stanley A. and Allison M. Carver - Petitioners Under Penalty of Perjury in Support of Petition (Doc. Index No. 17)

(10) Motion for Summary Judgment (Doc. Index No. 18)

The documents filed at Doc. Index Nos. 9 through 17 appear to consist of documents in the nature of evidence, an income tax return for petitioners' 2019 tax year, and other various IRS forms. Documents in the nature of evidence are properly submitted to the Court at the time of trial. If petitioners wish to provide such documents to respondent in an effort to settle this case prior to trial, those documents should be provided directly to respondent's counsel, whose contact information appears in respondent's Answer, filed August 9, 2022. In addition, tax returns and other IRS forms are properly filed with the IRS, not the Tax Court, which is separate and independent from the IRS. Furthermore, petitioners in their Motion for Summary Judgment fail to contend that there is no genuine dispute of any material fact and that a decision in this case may be rendered as a matter of law. See Rule 121, Tax Court Rules of Practice and Procedure.

Upon due consideration of the foregoing, it is

ORDERED that the above-referenced documents filed at Doc. Index Nos. 9 through 17 are stricken from the Court's record in this case. It is further

ORDERED that petitioners' Motion for Summary Judgment is denied.