Opinion
18484-22
10-21-2022
ANTHONY DANIEL LOPEZ, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge
The Petition to commence this case was electronically filed on August 21, 2022, seeking redetermination of a Notice of Deficiency dated May 31, 2022, and issued to petitioner for the taxable year 2020. However, no copy of the Notice was attached to the Petition.
On October 19, 2022, respondent filed an Answer. Among other things, respondent alleges that he has searched the databases of the Internal Revenue Service but has been unable to locate a copy of the Notice.
In response to the Answer, on October 19, 2022, petitioner made the following five electronic filings: (1) the Declaration of Anthony D. Lopez in Support of Answer (Dkt. Index No. 7); (2) a Statement Supporting Statement (Dkt. Index No. 8); (3) a Report (Dkt. Index No. 9); (4) a Response to Answer (Dkt. Index No. 10); and (5) the Declaration of Anthony D. Lopez in Support of Response to Answer (Dkt. Index No. 11). Review of these five filings shows that many appear to consist of documents in the nature of evidence. We therefore advise petitioner that those documents have not been received into evidence by the Court and that, unless otherwise directed by the Court, the appropriate time to present documentary evidence for inclusion in the Court's record is at the trial of this matter. Generally, evidentiary materials are not filed with the Court.
If, in an effort to settle this matter before trial, petitioner would like respondent (i.e., the IRS) to review and consider certain documents, such as those that petitioner has filed with the Court, petitioner may provide those documents directly to the attorneys representing respondent in this matter. The names of those attorneys and their contact information are included in respondent's Answer filed on October 19, 2022. For further information, petitioner may consult "Guidance for Petitioners" under the "Rules & Guidance" tab on the Court's website at www.ustaxcourt.gov.
Notwithstanding the foregoing, the Court notes that petitioner's filing at
Docket Index No. 10 appears to include the first page of the Notice of Deficiency upon which this case is based. Accordingly, the Court will direct respondent as set forth below.
Upon due consideration and for cause, it is
ORDERED that, on or before November 14, 2022, respondent shall file a response to this Order and shall attach thereto a complete copy of the Notice of Deficiency upon which this case is based. It is further
ORDERED that petitioner's filing at Docket Index No. 7 is recharacterized as petitioner's Report. It is further
ORDERED that petitioner's filing at Docket Index No. 8 is recharacterized as petitioner's First Supplemental Report. It is further
ORDERED that petitioner's filing at Docket Index No. 9 is recharacterized as petitioner's Second Supplemental Report. It is further
ORDERED that petitioner's filing at Docket Index No. 10 is recharacterized as petitioner's Third Supplemental Report. It is further
ORDERED that petitioner's filing at Docket Index No. 11 is recharacterized as petitioner's Fourth Supplemental Report.