Opinion
10795-22
07-30-2024
GARY THOMAS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Ronald L. Buch Judge.
This case is scheduled for trial at the session of the Court scheduled to commence on September 16, 2024, in Atlanta, Georgia. On July 23, 2024, the Commissioner filed a Motion to Compel Production of Documents. We will grant the Commissioner's Motion.
The principal issue in this case is whether Mr. Thomas may deduct unreimbursed employee business expenses. Ordinary and necessary expenses incurred in the trade or business of being an employee are deductible under section 162. The employee has the burden of establishing that the employer would not reimburse the expense if the employee had requested reimbursement, and the employee must substantiate the expense. On the subject of substantiation, taxpayers must maintain sufficient records to establish their claimed deductions, retain these records for as long as the contents may be material, and keep these records available for inspection. The Commissioner's discovery is relevant to the subject matter involved in the pending case. See Rule 70(b)(1). For this reason, we will grant the Commissioner's motion
We also take this opportunity to remind Mr. Thomas of the requirements set forth in the Court's Rules and Standing Pretrial Order (SPTO). The burden of proof generally falls on the petitioner, Mr. Thomas in this case. Rule 142. The Court expects parties to cooperate in preparing a case for trial. This includes exchanging information informally. Rule 70(a)(1). Parties are expected to cooperate in preparing and submitting stipulations to the Court. Rule 90, SPTO ¶6. Further, any documents a party intends to use at trial must be exchanged at least 14 days before trial, id., and submitted to the Court at least 7 days before trial. The Court may refuse to receive documents into evidence that are not timely exchanged or provided to the Court. Likewise, the Court can refuse to admit evidence that is not produced in response to discovery requests.
Having provided the foregoing cautions, it is
ORDERED that the Commissioner's Motion to Compel Production of Documents filed July 23, 2024, is granted. It is further
ORDERED that Mr. Thomas shall produce any documents in his possession, custody, or control, that are responsive to the Commissioner's Request for Production of Documents by August 23, 2024.