Latman v. Comm'r of Internal Revenue

Full title: RICHARD KEITH LATMAN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE…

Court: United States Tax Court

Date published: Oct 31, 2023

No. 30404-21L (U.S.T.C. Oct. 31, 2023)

Opinion

30404-21L

10-31-2023

RICHARD KEITH LATMAN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Courtney D. Jones, Judge.

ORDER

Courtney D. Jones, Judge.

This case is on the calendar of the Court's November 13, 2023, trial session for Houston, Texas. On October 31, 2023, respondent filed the Administrative Record (Doc. 16) and the Notice of Filing of the Administrative Record (Doc. 17). Under Tax Court Rule 93(a), the Administrative Record was to be filed on August 11, 2023. Respondent has not explained why the Administrative Record was filed late and without a Motion for Leave to File Out of Time. In view of the foregoing, it is

ORDERED that respondent's Notice of Filing of the Administrative Record is recharacterized as "Motion for Leave to File Out of Time Administrative Record." It is further

ORDERED that the Motion for Leave to File Out of Time Administrative Record is denied as moot. It is further

ORDERED that, on or before November 17, 2023, petitioner may file a Motion to Complete or Supplement the Administrative Record per Tax Court Rule 93(b).