Opinion
11781-23
06-03-2024
PALMETTO MINERALS, LLC, PALMETTO MINERALS INVESTORS, LLC, TAX MATTERS PARTNER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Lewis R. Carluzzo Chief Special Trial Judge
This I.R.C. section 6226 case is before the Court on petitioner's motion to strike, filed October 4, 2023. Respondent's objection to petitioner's motion was filed November 20, 2023. Petitioner's motion was heard in Atlanta, Georgia, on February 5, 2024. Counsel for petitioner appeared and argued in support of the motion. Counsel for respondent appeared and opposed it.
Petitioner's motion is primarily directed toward certain allegations contained in respondent's Answer that reference respondent's previously rejected authority. According to petitioner, the allegations are inconsistent with established law on the point. Pleading constraints, however, do not necessarily preclude a party from advancing a position that disagrees with prior precedent. That being so, it is
ORDERED that petitioner's motion is denied.