Opinion
8717-22SL
09-18-2023
EAGLE TRUCK AND TRAILER REPAIR, INC., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Patrick J. Urda Judge
This case is currently calendared on the Court's Cleveland, Ohio trial session, scheduled to begin October 2, 2023.
On June 22, 2023, the Commissioner timely filed with the Court the administrative record in this case. Upon review, the Court found that the administrative record did not comply with Rule 93(a) of this Court's Rules of Practice and Procedure and directed the Commissioner to refile the administrative record with the appropriate certification as to its genuineness.
Thereafter, the Commissioner filed two documents. First, the Commissioner filed a certificate as to the genuineness of the administrative record on August 16, 2023, attaching therein labeled exhibits which included the documents previously filed as the administrative record (on June 22, 2023), as well as some additional documents. Given that the Commissioner's original June 22 filing was apparently incomplete and not compliant with our rules, we will strike that filing from the Court's record.
On August 16, 2023, the Commissioner also filed a motion to supplement the record and first supplement to motion to supplement the record. These documents appeared to be more akin to a motion to for leave to file first supplement to the administrative record and the first supplement to the administrative record. The Court will recharacterize both documents and deny this motion as moot, as the supplement to the administrative record includes records duplicative of the records attached to the certificate of genuineness.
Upon due consideration, it is
ORDERED that the Commissioner's administrative record filed June 22, 2023, is hereby deemed stricken from the Court's record. It is further
ORDERED that the Commissioner's certificate of service of administrative record filed June 26, 2023, is hereby deemed stricken from the Court's record. It is further
ORDERED that the Commissioner's motion to supplement the record is hereby recharacterized as a motion for leave to file first supplement to administrative record. It is further
ORDERED that the Commissioner's first supplement to motion to supplement the record is hereby recharacterized as a first supplement to administrative record. It is further
ORDERED that the Commissioner's motion for leave to file first supplement to administrative record filed August 16, 2023, is denied as moot. It is further
ORDERED that the Commissioner's first supplement to administrative record is hereby deemed stricken from the Court's record.