Opinion
17013-23L
09-04-2024
PAUL D. HESTER, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Tamara W. Ashford, Judge
This collection due process (CDP) case involving petitioner's 2015 and 2016 taxable years is currently calendared for trial at the Session of the Court commencing on November 18, 2024, in Philadelphia, Pennsylvania. On August 28, 2024, petitioner filed a document titled "Motion For Preservation Order." Therein, petitioner asserts that, pursuant to Rule 103 of the Tax Court Rules of Practice and Procedure, his motion is "necessitated by the highly suspicious and absurd destruction of critical evidence by the IRS, including the destruction of [his] 2020 tax return, despite it being submitted during an active . . . CDP hearing and referenced in petitioner's filings for judicial review" in the instant case and another case docketed in this Court (Docket No. 1994-23L, which involves petitioner's 2011 and 2012 taxable years, is not currently calendared for trial, and over which a different Judge from the undersigned Judge has jurisdiction). According to petitioner, the IRS must be "compelled to preserve all remaining documents, electronic data, and other materials relevant to these cases, including but not limited to: (1) all original tax returns for the years 2011 through 2020, (2) all correspondence between the IRS and [p]etitioner related to these periods, and (3) all internal IRS documents, including notes, memos, emails, and other communications concerning petitioner's tax filings and penalties."
As indicated, the taxable years at issue in this CDP case (and over which the undersigned Judge has jurisdiction) are the 2015 and 2016 taxable years. As such, those taxable years stand on their own from any other taxable years that are before (or not before) this Court, see Martin v. Commissioner, T.C. Memo. 2021-35, at *22 (citing Koprow ski v. Commissioner, 138 T.C. 54, 60 (2012)); Ramsay v. Commissioner, T.C. Memo. 2017-223, at *7 (and cases cited thereat)), and are the only taxable years that are relevant in this case. However, by his motion, petitioner seeks relief pertaining not only to the 2015 and 2016 taxable years but other taxable years as well. As to the 2015 and 2016 taxable years, at the direction of the undersigned Judge, respondent's counsel recently timely filed the Administrative Record, certifying that it is the entire Administrative Record in this case. This Administrative Record includes copies of petitioner's 2015 and 2016 federal income tax returns. Accordingly, petitioner's motion is at best unnecessary and at worst not warranted at this time. Upon due consideration, it is hereby
ORDERED that petitioner's Motion For Preservation Order, filed August 28, 2024, is denied without prejudice.