Opinion
8426-19
10-20-2021
Dalwon Kang & Sonyo Shin, Petitioners v. Commissioner of Internal Revenue, Respondent
ORDER
Elizabeth A. Copeland, Judge
This case is calendared for trial at the Court's November 1, 2021, remote Trial Session for cases where Houston, Texas is designated as the place for trial. On October 5, 2021, respondent filed a document (docket entry No. 21), the cover page of which bears the title "Status Report," and the first page of which bears the different title "Respondent's Objection to Petitioners' Request for Admissions." It appears that the cover page of respondent's document is improperly titled and that the document is in fact a response to a request for admissions that petitioners served on respondent. Respondent attached petitioners' request for admissions as "Exhibit A" to his document. To date, petitioners have not filed their request for admissions with the Court.
Rule 90(b), Tax Court Rules of Practice and Procedure, states that a party making a request for admissions must serve a copy of the request "on the other party and file the original with proof of service with the Court." (emphasis added). Rule 90(a), Tax Court Rules of Practice and Procedure provides, in pertinent part: "Requests for admission shall be completed * * *, unless otherwise authorized by the Court, no later than 45 days prior to the date set for call of the case from a trial calendar." (emphasis added). This means that petitioners had until September 17, 2021, to serve respondent with their request for admissions and file the same with the Court. Petitioners did not meet both requirements on or before September 17, 2021, and did not request leave of the Court to file their request for admissions late.
Served 10/20/21
Therefore, we will order the Clerk of the Court to retitle respondent's document to its correct title and strike it from the docket as the document responds to a request for admissions that does not: (1) exist in the Court's record; and (2) comply with Rule 90, Tax Court Rules of Practice and Procedure.
For the foregoing reasons, and for cause, it is
ORDERED that the Clerk of the Court shall retitle respondent's document filed on October 5, 2021 (docket entry No. 21), as "Respondent's Objection to Petitioners' Request for Admissions." It is further
ORDERED that Respondent's Objection to Petitioners' Request for Admissions, filed on October 5, 2021, is hereby deemed stricken from the Court's record and shall not be viewable as part of this case.