Opinion
19385-21
01-07-2022
Mehlek Dawveed Petitioner v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley Chief Judge
The petition in this case was filed on August 19, 2021. Petitioner seeks review of a notice of determination concerning collection action, dated July 29, 2021, issued to petitioner with respect to petitioner's 2010 tax year. On November 19, 2021, respondent filed an Answer to the petition. On November 24, 2021, petitioner filed a Response to Answer. On December 31, 2021, petitioner filed a Motion for Judgment on the Pleadings.
Disposition of a case on a motion for judgment on the pleadings is appropriate if the pleadings do not raise a genuine issue of material fact and a decision may be rendered as a matter of law. Tax Court Rule 120(a); Nis Family Trust v. Commissioner, 115 T.C. 523, 537 (2000); Anthony v. Commissioner, 66 T.C. 367 (1976). "A judgment on the pleadings is a judgment based solely on the allegations and information in the pleadings and not on any outside matters." Njs Family Trust v. Commissioner, 115 T.C. at 537; see also Tax Court Rule 120 (a) and (b). The movant has the burden of showing entitlement to judgment on the pleadings. Abrams v. Commissioner, 82 T.C. 403, 408 (1984).
Petitioner's motion appears to be based on a misreading of respondent's Answer. As a review of the record indicates that there are material issues of fact in dispute, at this time a decision cannot be rendered in petitioner's favor as a matter of law. Petitioner has failed to show that he is entitled to judgment on the pleadings. Accordingly, petitioner's motion will be denied.
Upon due consideration, it is
ORDERED that petitioner's Motion for Judgment on the Pleadings, filed December 31, 2021, is denied.