Opinion
6537-23
06-22-2023
FAVORITE MEDIUM, INC., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On April 30, 2023, petitioner filed a petition to commence this case, seeking review of a notice of deficiency issued to petitioner for tax year 2021. On May 23, 2023, petitioner filed a Request for Pretrial Conference. However, further review indicates that this filing appears to be more akin to a Motion for Pretrial Conference.
Rule 110, Tax Court Rules of Practice and Procedure, governs pretrial conferences with this Court. That rule states in relevant part that "In appropriate cases, the Court will confer with the parties in pretrial conferences with a view to narrowing issues, stipulating facts, simplifying the presentation of evidence, or otherwise assisting in the preparation for trial or possible disposition of the case in whole or part without trial." When a case has not yet been listed on a trial calendar, as here, the case may be set for a pretrial conference on the motion of either party or sua sponte by the Court.
Petitioner's request, however, appears premature at this time. No answer to the petition has yet been filed by respondent nor will the case be set for trial for several months.
Upon due consideration, it is
ORDERED that petitioner's Request for Pretrial Conference, filed May 23, 2023, is recharacterized as petitioner's Motion for Pretrial Conference. It is further
ORDERED that petitioner's Motion for Pretrial Conference is denied without prejudice to renew.