Opinion
13321-20
11-13-2023
MATTHEW M. HUTCHINGS & SHARI L. HUTCHINGS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE,Respondent
ORDER
Ronald L. Buch Judge
This case is currently set for trial at the session of the Court scheduled to commence on January 8, 2024, in Denver, Colorado. Pending before the Court is the Commissioner's Motion for Summary Judgment filed November 8, 2023. If the Court grants the motion, it would result in a decision in favor of the Commissioner.
The principal issue in this case is the disallowance of a Schedule C loss. The notice also included penalties and computational adjustments resulting from the disallowed loss. The Commissioner has conceded the penalty, thus the remaining adjustments flow directly from the disallowed Schedule C loss. According to the notice of deficiency issued to Mr. and Mrs. Hutchings, the loss was disallowed due to the failure to substantiate expenses.
This case has previously been continued three times to allow the parties to gather and review documents. After the most recent continuance, the Commissioner filed with the Court and served on petitioners' counsel a First Request for Admissions. A response was not filed with the Court. Generally, any request for admission that is not expressly denied is deemed admitted, Rule 90(c). Relying on the deemed admissions, the Commissioner asks the Court to decide this case in his favor. We will provide the Hutchings (and their counsel) an opportunity to respond. Accordingly, it is
ORDERED that petitioners' shall file a response to the Commissioner's Motion for Summary Judgment by December 6, 2023. It is further
ORDERED that the Clerk shall serve the following documents on petitioners at their address of record:
. A copy of this order, . Notice of trial (docket entry 20), and
. Motion for summary judgment (docket entry 22).