Opinion
2499-18
04-28-2022
BRIAN FRANCIS MCBRIDE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
David Gustafson Judge
Petitioner Brian Francis McBride has recently mailed two papers to the Court. We will give instructions for their filing.
In October 2019 we entered a decision (Doc. 22) that the parties had stipulated. On April 5, 2022, Mr. McBride filed a motion to vacate decision (Doc. 27). We ordered (see Doc. 28) the Commissioner to file a response by May 16, 2022; and on April 18, 2022, the Commissioner filed a motion (Doc. 29) for an extension of time to file that response. We granted the motion and ordered the Commissioner to file a response by June 30, 2022, and ordered Mr. McBride to file a reply by July 22, 2022 (see Doc. 30).
On April 19, 2022, Mr. McBride mailed a document dated "March 30, 2022", which explained reasons he opposes the granting of the motion for extension (Doc. 29). We have already granted the motion, so we will treat this submission as a motion for reconsideration.
On April 20, 2022, Mr. McBride mailed another document to the Court, also dated "March 20, 2022". The document advises that "in November 2022, I retained the services of Optima Tax Relief" which "is . . . admitted to practice before this Honorable Court. . . . I . . . feel like Optima ripped me off. I ask Your Honor to order Optima's attorney to appear before the Court to explain themselves." We will treat this submission as a motion for a hearing. It is
ORDERED that the Clerk of the Court shall file Mr. McBride's mailing of April 19, 2022, as petitioner's motion for reconsideration of our order (Doc. 30) granting an extension; but it is further
ORDERED that the motion for reconsideration is denied. It is further
ORDERED that the Clerk of the Court shall file Mr. McBride's mailing of April 20, 2022, as petitioner's motion for a hearing; but it is further
ORDERED that the motion for a hearing is denied. Only individuals are admitted to practice before the Tax Court. We know of no basis for the Tax Court to exercise jurisdiction over Optima nor to adjudicate a dispute between Optima and Mr. McBride.