Opinion
7508-23L
03-22-2024
WILLIAM F. HALISHAK, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Courtney D. Jones Judge
This case is on the calendar of the Court's April 15, 2024, trial session for Cleveland, Ohio. On February 14, 2024, respondent filed a Motion for Summary Judgment and attached thereto the Declaration of Florence Mathis and various documents from the administrative record (Doc. 12). Upon further review, the statements in the record do not reveal whether the attachments to Settlement Officer Mathis' (SO Mathis) declaration constitute the "entire administrative record." See Tax Court Rule 93(a).
Respondent's Motion for Summary Judgment states that SO Mathis' declaration "set[s] out the relevant documents contained in the administrative record." (Emphasis added.) In SO Mathis' declaration, declared true and correct under penalty of perjury pursuant to 28 U.S.C. § 1746, she states "I made my determination after petitioner failed to respond to or acknowledge a hearing scheduled for February 22, 2023, and failed to submit the requested financial documents needed to consider a viable collection alternative, and after a thorough review of the following documents, true and correct copies of which are marked as exhibits and attached to this declaration." (Emphasis added.)
Pursuant to Tax Court Rule 93(a), the parties must file with the Court, no later than 45 days after the notice setting the case for trial is served, the entire administrative record (or so much of that record as either party may deem necessary for a complete disposition of the issue or issues in dispute) stipulated as to its genuineness. If, however, the parties are unable to file a stipulated administrative record, respondent is directed under this Rule to file with the Court, no later than 45 days after the notice setting the case for trial is served, the entire administrative record, appropriately certified as to its genuineness by respondent or by an official authorized to act for him in such situation. Id. The term "administrative record" generally refers to all documents and materials received, developed, considered, or exchanged in connection with the administrative determination. Id. at (c). Our review shows that respondent has not complied with Rule 93.
Accordingly, it is
ORDERED that respondent's Motion for Summary Judgment (Doc. 12), filed February 14, 2024, is denied without prejudice.