Opinion
5002-22L
10-18-2022
DEXTER DERRELL FINKLEA, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Adam B. Landy Special Trial Judge
This collection review case is before the Court on respondent's Motion for Judgment on the Pleadings, filed May 5, 2022. Respondent contends that he is entitled to judgment since petitioner failed to state any clear and concise assignments of errors to his Notice of Determination, and therefore, petitioner failed to raise any genuine issues of material fact. By Order dated August 4, 2022, petitioner was directed to respond to respondent's motion, but he failed to do so.
"A judgment on the pleadings is a judgment based solely on the allegations and information in the pleadings and not on any outside matters." Nis Family Trust v. Commissioner, 115 T.C. 523, 537 (2000); see also Rule 120(a) and (b), Tax Court Rules of Practice and Procedure. As the movant, respondent has the burden of showing entitlement to judgment on the pleadings. Id. Respondent must show that the pleadings do not raise a genuine issue of material fact and that he is entitled to judgment as a matter of law. Id.
In the petition, petitioner stated that he is not clear on the circumstances preventing him from starting a payment plan to resolve his federal tax liabilities. The Court construes petitioner's statement as a dispute as to whether he is entitled to an installment agreement as his collection alternative to the proposed filing of a Notice of Federal Tax Lien. There is a genuine issue of material fact. Consequently, this case is not ripe for disposition by way of a Motion for Judgment on the Pleadings.
Upon due consideration of respondent's motion and for cause, it is ORDERED that respondent's Motion for Judgment on the Pleadings, filed May 5, 2022, is denied.