Opinion
14420-23
09-24-2024
TRAVIS WAYNE GODBOLD, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Courtney D. Jones Judge
This case is set for trial at a Phoenix, Arizona, trial session of the Court on December 16, 2024. Pursuant to section 6213(a), petitioner Travis Wayne Godbold seeks redetermination of a deficiency in federal income tax determined by the Internal Revenue Service (IRS) for the 2021 taxable year. This matter is before the Court on Mr. Godbold's Motion for Summary Judgment (Motion), filed July 24, 2024. (Doc. 15). By Order dated August 2, the Court directed respondent to file a response by September 16. (Doc. 16). Pursuant to the Court's August 2nd Order, respondent filed an Objection on September 16. (Doc. 18).
Unless otherwise indicated, statutory references are to the Internal Revenue Code, Title 26 U.S.C. (Code), in effect at all relevant times, and Rule references are to the Tax Court Rules of Practice and Procedure.
We may grant summary judgment when there is no genuine dispute as to any material fact and a decision may be rendered as a matter of law. See Rule 121; Sundstrand Corp. v. Commissioner, 98 T.C. 518, 520 (1992), affd, 17 F.3d 965 (7th Cir. 1994). A party seeking summary judgment must support the assertion by "citing to particular parts of materials in the record," including, but not limited to, documents or affidavits. See Rule 121(c)(1). In deciding whether to grant summary judgment, the factual materials and the inferences drawn from them must be considered in the light most favorable to the nonmoving party. See FPL Group, Inc. & Subs. v. Commissioner, 115 T.C. 554 (2000).
In the Objection, respondent principally argues that there are genuine disputes of material facts. Upon review of the record in this case, we agree and conclude that Mr. Godbold is not entitled to judgment as a matter of law. Accordingly, we will deny Mr. Godbold's Motion.
Moreover, Mr. Godbold appears to ask the Court to overrule the IRS's deficiency determination and forgive any tax burden due to his personal hardships and indigency. The Court is a court of limited jurisdiction and lacks general equitable powers. Commissioner v. McCoy, 484 U.S. 3, 7 (1987). Further, the determinations in a notice of deficiency bear a presumption of correctness, see Welch v. Helvering, 290 U.S. 111, 115 (1933), and the taxpayer generally bears the burden of proving them erroneous in proceedings in this Court, see Rule 142(a)(1). Thus, absent some authority in the Code or caselaw, the Court cannot grant the equitable relief Mr. Godbold appears to request. Mr. Godbold has not presented any legal authority permitting the Court to grant the requested relief. Accordingly, we will deny Mr. Godbold's Motion for this additional reason.
Upon due consideration, it is
ORDERED that Mr. Godbold's Motion for Summary Judgment (Doc. 15), filed July 24, 2024, is denied.