Opinion
18836-23
03-05-2024
DAVID SENICK, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
KATHLEEN KERRIGAN CHIEF JUDGE.
On February 26, 2024, the Court received and filed a Motion to Compel from petitioner and on February 27, 2024, received and filed petitioner's supplement thereto. Petitioner asks the Court to compel respondent "to provide all tax forms and directions to provide amended return" for tax year 2021.
The relief petitioner seeks in this Motion is not contemplated by the Court's rules. To the extent that petitioner seeks to engage in possible settlement discussions as to his 2021 tax year, petitioner is informed that the contact information for respondent's counsel is available in the Answer filed by respondent on January 19, 2024.
With respect to respondent's counsel, petitioner writes, "Who is Jennifer Wagner? Petitioner has never received an entrance of appearance on IRS behalf that Wagner is representing the IRS." Petitioner's attention is directed to Rule 24(a)(1), Tax Court Rules of Practice and Procedure, which states, "Counsel may enter an appearance by signing and filing: (A) the petition or other initial pleading or document." The Answer filed on January 19, 2024, was respondent's initial pleading in this case, and Ms. Wagner is one of two IRS attorneys who signed the Answer and entered appearances in this case.
Given the current procedural posture of the case, informal consultation and communication with respondent's counsel is the appropriate method for petitioner to request information from respondent.
Accordingly, it is
ORDERED that petitioner's Motion to Compel filed February 26, 2024, as supplemented February 27, 2024, is denied.