Opinion
6130-23
06-26-2024
ALAN G. CYPERT, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge
On June 24, 2024, petitioner filed in the above-docketed matter a document under the title "Motion to Modify Order" and five documents under the title "Memorandum in Support of Motion to Modify Order." In his "Motion to Modify Order," petitioner requests that the Court reconsider and/or consider the taxable year 2014 in the present case. The five documents titled "Memorandum in Support of Motion to Modify Order" consist, respectively, of (1) a request that the Court refer this case to the IRS Independent Office of Appeals (Appeals); (2) a draft order referring this case to Appeals; (3), (4), and (5) filings from petitioner's case before the United States District Court for the Northern District of Texas.
As stated in the Court's Order served November 22, 2023, in the above-docketed case, petitioner's 2014 tax year was the subject of an earlier proceeding in this Court at Docket No. 25040-18, and a stipulated decision was entered in that case on November 17, 2020. That decision is now final, and there is no basis on which it may be reconsidered via the unrelated deficiency notice for 2018 that is before the Court in the present case. Further, to the extent that petitioner's filings contain a request that this case be referred or remanded to Appeals, such request is denied as inappropriate in the context of a deficiency case.
The premises considered, it is
ORDERED that petitioner's Motion to Modify Order is recharacterized as a Motion for Leave to Amend Petition. It is further
ORDERED that the documents filed June 24, 2024, by petitioner at Docket Index Nos. 23 through 27 are recharacterized as petitioner's Exhibit(s). It is further
ORDERED that petitioner's Motion for Leave to Amend Petition is denied.