Opinion
8570-21S
03-24-2022
ADAM JAMIN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Eunkyong Choi, Special Trial Judge.
Pending before the Court is petitioner's Motion for Summary Judgment, filed October 14, 2021. Petitioner moves for adjudication in his favor regarding the deficiency proposed in respondent's March 8, 2021 Notice of Deficiency. In the notice, respondent proposes a $4,974 increase in tax due to unreported retirement income of $25,346 and unreported capital gains of $249 for taxable year 2018.
In his Response to Motion for Summary Judgment, filed January 25, 2022, respondent concedes that he erred with respect to the $25,346 retirement income issue, as petitioner did in fact report this income in his 2018 federal income tax return, but maintains that petitioner failed to report $249 in capital gains. Nevertheless, during a March 17, 2022 conference call with the Court and petitioner, respondent conceded the $249 unreported capital gains issue as well. Given respondent's concessions, it would appear that there is no deficiency for taxable year 2018 and no remaining issues with respect to the deficiency to be decided by the Court.
In his Motion for Summary Judgment, Petitioner requests an award for reasonable litigation costs, presumably pursuant to IRC § 7430. Petitioner's request is not properly before the Court at this time. If petitioner seeks relief pursuant to IRC
All statutory references are to the Internal Revenue Code in effect at all relevant times, and all rule references are to the Tax Court Rules of Practice and Procedure.
§ 7430, an appropriate motion must be made separate from his Motion for Summary Judgment. See Rule 231(a)(2).
We note that a self-represented petitioner's request for litigation costs is limited. See Dunaway v. C.I.R., 124 T.C. 80, 83-84 (2005) (finding that self-represented petitioners may be awarded certain out-of-pocket costs, but not costs for time spent handling their own case).
The Court will withhold the granting of petitioner's motion for summary judgment and withhold entering a decision for petitioner in order to provide petitioner an opportunity to file a motion as discussed herein.
Upon due consideration of the foregoing, it is
ORDERED that petitioner shall have until April 21, 2022 to file a motion pursuant to IRC § 7430.