McAleer v. Comm'r of Internal Revenue

Full title: CHARLES H. MCALEER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE…

Court: United States Tax Court

Date published: Dec 22, 2023

No. 9895-23L (U.S.T.C. Dec. 22, 2023)

Opinion

9895-23L

12-22-2023

CHARLES H. MCALEER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Kathleen Kerrigan, Chief Judge

ORDER

Kathleen Kerrigan, Chief Judge

By Notice served November 3, 2023, this case was calendared for trial at the Court's Atlanta, Georgia trial session scheduled to commence February 12, 2024. Rule 93(a), Tax Court Rules of Practice and Procedure, provides that in cases, such as this one, in which "the Court's determination ordinarily would be based solely or partly on the administrative record, the parties must file with the Court, no later than 45 days after the notice setting the case for trial is served, the entire administrative record (or so much of that record as either party may deem necessary for a complete disposition of the issue or issues in dispute) stipulated as to its genuineness." Based on the service date of the just-described Notice, in this case the due date for the filing of the administrative record was December 18, 2023.

On December 14, 2023, respondent filed a Motion for Continuance of the trial date, to which petitioner had no objection. Respondent indicates in that motion that the parties are considering requesting that this case be remanded to the Independent Office of Appeals for further consideration. The Motion for Continuance was granted on December 18, 2023.

Thereafter, on December 18, 2023, respondent filed a Motion for Extension of Time To File the Administrative Record, requesting an extension of 30 days within which to file the administrative record. Respondent represents that petitioner has no objection to the granting of that motion. However, as this case is no longer calendared for trial, the Court will at this time relieve the parties of the requirement to file the administrative record.

Upon due consideration of the foregoing, it is

ORDERED that, as this case is not presently calendared for trial, respondent's Motion for Extension of Time To File the Administrative Record is granted in that the parties are relieved of the current requirement to file the administrative record in this case.