Opinion
23006-21S
05-17-2023
EVERAD HENRY LEWIS & KIMELLA LEWIS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Adam B. Landy Special Trial Judge
This case is calendared for trial at the standalone remote trial session of the Court scheduled to commence on May 22, 2023.
On April 19, 2023, petitioners filed a Motion for Summary Judgment. Petitioners argue they are entitled to summary adjudication on all issues because the Commissioner has acted in bad faith and has mislead the Court in preparation of this case for trial. On April 20, 2023, the Court issued an Order to Show Cause directing the parties to show cause in writing why the Court should not issue an Order directing that the small tax case designation be removed in this case and the proceedings not be conducted under the small tax case rules.
On April 21, 2023, the Commissioner filed a Motion for Entry of Decision. This motion asked the Court to enter a decision reflecting no deficiency and no penalty due from petitioners for the year at issue. The motion stated that petitioners objected to the Court granting the motion. On May 8, 2023, the Commissioner filed an objection to the motion and in general, argued that there is a dispute of material facts. The Commissioner concluded that petitioners are not entitled to judgment as a matter of law.
Also, on May 8, 2023, the Commissioner filed a response to the Order to Show Cause stating that removal of the small tax case designation is appropriate. Petitioners failed to file a reply to the Order to Show Cause. Upon review of the record in this case, the amount in dispute for the taxable year at issue exceeds $50,000.
Upon due consideration and for cause, it is hereby
ORDERED that the Court's Order to Show Cause (Doc. 23), served April 20, 2023, is hereby made absolute. It is further
ORDERED that, on the Court's own motion, the caption of this case is amended by deleting the letter "S" from the docket number and the docket number is changed on the Court's records to "Docket No. 23006-21". It is further
ORDERED that proceedings in this case shall not be conducted under the Small Tax Case Rules. It is further
ORDERED that this case is stricken from the above-referenced remote calendar, and the parties are excused from appearing at the calendar call on May 22, 2023. It is further
ORDERED that petitioners' Motion for Summary Judgment (Doc. 22), filed April 19, 2023, is denied. It is further
ORDERED that the Commissioner's Motion for Entry of Decision (Doc. 24), filed April 21, 2023, is held in abeyance. It is further
ORDERED that the Commissioner's Response to the Court's Order to Show Cause (Doc. 26), filed May 8, 2023, is stricken from the Court's record and shall not be viewable as part of this case. It is further
ORDERED that this case is restored to the general docket for trial or other disposition in due course.