Opinion
8074-23
09-29-2023
ROBERT J. MCGOWAN & BRENDA MCGOWAN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge.
On August 28, 2023, the Court entered an Order of Dismissal for Lack of Jurisdiction in this case on the ground that petitioners had failed to file a proper amended petition.
On September 27, 2023, petitioners electronically filed three sets of documents, appearing at Docket Index Nos. 8, 9, and 10, and designated by petitioners, respectively, as petitioners' (1) "First Amended Order of Dismissal for Lack of Jurisdiction," (2) "Brief in Support of First Amended Order of Dismissal for Lack of Jurisdiction," and (3) "Brief in Support of First Amended Order of Dismissal for Lack of Jurisdiction."
Review of the filing at Docket Index No. 8 shows that it consists of a proper amended petition disputing a notice of deficiency issued to petitioners for the taxable year 2020. Accordingly, we will vacate the Order of Dismissal previously entered in this case and recharacterize the filing at Docket Index No. 8 as petitioners' First Amended Petition.
The filings at Docket Index Nos. 9 and 10 appear to consist of documents in the nature of evidence. Petitioners are therefore informed that the 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, petitioners would like respondent (i.e., the Internal Revenue Service) to review and consider certain documents, such as those that petitioners have filed with the Court, petitioners may provide those documents directly to the attorney who will be representing respondent in this matter. The contact information for that attorney will be included in the answer that respondent files to petitioners' First Amended Petition. (Respondent has 60 days from the date of service of the First Amended Petition within which to file the answer.)
For further information, petitioners may consult "Guidance for Petitioners" under the "Rules & Guidance" tab on the Court's website at www.ustaxcourt.gov.
In consideration of the foregoing, it is
ORDERED that the Court's Order of Dismissal for Lack of Jurisdiction entered in this case is hereby vacated and set aside. It is further
ORDERED that petitioners' filing at Docket Index No. 8 is recharacterized as petitioners' First Amended Petition. It is further
ORDERED that petitioners' filings at Docket Index Nos. 9 and 10 are recharacterized as petitioners' Exhibit(s). It is further
ORDERED that, at this time, the Court will take no further action with respect to petitioners' Exhibit(s).