Opinion
12649-16W
05-02-2024
JOHN R. DEE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Diana L. Leyden Special Trial Judge.
Pending in this case is respondent's Motion for Summary Judgment, filed February 20, 2024. On April 21, 2024, petitioner filed an Objection to Motion for Summary Judgment (objection). Petitioner also titled his objection as a Cross Motion for Summary Judgment in Favor of Petitioner.
The Court has reviewed petitioner's objection and it appears that petitioner is asserting that the record should be supplemented. As it seems that petitioner is arguing that there may be genuine issues as to material fact, it is improper for petitioner to move for a cross motion for summary judgment. Because petitioner argues that the record should be supplemented, the Court will direct petitioner to file a supplement to his objection specifically identifying what genuine disputes of material facts exist and if the record should be supplemented pursuant to the requirements outlined in Van Bemmelen v. Commissioner, 155 T.C. 64 (2020), to identify what specific extrarecord documents should be added to supplement the record.
Upon due consideration, it is
ORDERED that, on or before May 31, 2024, petitioner shall file a supplement to his Objection to Motion for Summary Judgment, as outlined above.