Opinion
10241-24L 4443-24L
07-23-2024
RICK JAMES DAVIS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge.
Pending before the Court in petitioner's case at Docket No. 10241-24L is respondent's Motion to Dismiss for Lack of Jurisdiction as to Taxable Years 2019, 2020, [and] 2022, filed July 16, 2024. Pending before the Court in petitioner's case at Docket 4443-24L is respondent's Motion for Entry of Order that Undenied Allegations Be Deemed Admitted Pursuant to Rule 37(c), filed June 21, 2024.
On July 22, 2024, petitioner made three electronic filings with the Court in his case at Docket No. 10241-24L, which filings he designated as (1) a Motion for Continuance at Docket Index No. 10, (2) an Answer at Docket Index No. 11, and (3) a Brief in Support of Answer at Docket Index No. 12.
In his Motion for Continuance, petitioner requests 30 days to obtain counsel before responding to respondent's Motion to Dismiss filed in the case at Docket No. 10241-24L. However, a review of the documents that petitioner has electronically filed in that case at Docket Index Nos. 11 and 12 suggests that petitioner also intended those documents to be filed in his case at Docket No. 4443-24L. Moreover, it is clear to the Court that petitioner is also requesting 30 days to obtain counsel before responding to respondent's aforementioned Rule 37(c) Motion filed in the case at Docket No. 4443-24L.
In view of the foregoing, and the fact that petitioner is currently proceeding pro se in both cases, we will take action as set forth below.
Upon due consideration and for cause, it is
ORDERED that petitioner's Motion for Continuance in the case at Docket No. 10241-24L is recharacterized as petitioner's Motion for Extension of Time. It is further
ORDERED that petitioner's Motion for Extension of Time filed at Docket No. 10241-24L is granted in that the time within which petitioner shall file an objection, if any, to respondent's Motion to Dismiss for Lack of Jurisdiction as to Taxable Years 2019, 2020, [and] 2022 is extended to September 9, 2024. Failure to file a timely objection may result in the granting respondent's Motion to Dismiss. It is further
ORDERED that the Clerk of the Court shall copy petitioner's Motion for Extension of Time, filed July 22, 2024, in the case at Docket No. 10241-24L, and shall file it, as of the foregoing date, at Docket No. 4443-24L as petitioner's Motion for Extension of Time. It is further
ORDERED that petitioner's Motion for Extension of Time filed at Docket No. 4443-24L is granted in that the time within which petitioner shall file a reply to the affirmative allegations in paragraph 9 of respondent's Answer, pursuant to Rule 37(a) and(b), Tax Court Rules of Practice and Procedure (which are available under "Rules & Guidance" on the Court's website, www.ustaxcourt.gov), is extended to September 9, 2024. If petitioner does not file a reply as directed herein, the Court will grant respondent's above-referenced Motion and, pursuant to Rule 37(c), deem admitted for purposes of this case the affirmative allegations set forth in respondent's Answer. It is further
ORDERED that petitioner's filings at Docket Index Nos. 11 and 12 in the case at Docket No. 10241-24L are recharacterized as petitioner's Status Report and First Supplement to Status Report, respectively. It is further
ORDERED that the Clerk of the Court shall copy petitioner's Status Report and First Supplement to Status Report, filed July 22, 2024, in the case at Docket No. 10241-24L, and shall file them, as of the foregoing date, at Docket No. 4443-24L as petitioner's Status Report and First Supplement to Status Report, respectively.