Opinion
20603-19
10-22-2021
Webster Williams Petitioner v. Commissioner of Internal Revenue Respondent
ORDER
David Gustafson, Judge
Trial in this case is set for the Tax Court's Winston-Salem session beginning February 7, 2021. Petitioner Webster D. Williams, III, is incarcerated. On October 6, 2021, the Court received from him a document styled "Motion to Close Case or Motion for Appointment of Counsel". The motion describes the difficulty that Mr. Williams has in handling this litigation and his dealings with the IRS.
In asking the Court to "close" this case, Mr. Williams seems to be asking the Court to relieve him from tax liability. We cannot do so until Mr. Williams puts on proof to overcome the presumption of correctness that, by law, attached to the IRS's statutory "Notice of Deficiency" (which is attached to the IRS's status report (Doc. 12) filed in this case). If we were to simply dismiss the case, the consequence, under section 7459(d), would be that the IRS's determination of a deficiency in tax would be sustained. Since that is not Mr. Williams's intent, we will deny his motion to "close" the case.
In this civil case, the Court does not have the capacity to "assign" counsel to represent Mr. Williams. However, we have contacted one of the Low Income Tax Clinics ("LITCs") that assist taxpayers who appear in Tax Court, and volunteer lawyers at that clinic have stated that they are willing to communicate with Mr. Williams to determine whether he would like for them to represent him. They have stated that their initial contact will be by mail. If Mr. Williams decides to retain these volunteers, then he will need to execute Form 2848 ("Power of Attorney and Declaration of Representative") so that the IRS can communicate with them as his counsel. To create time for this process, it is
ORDERED that, no later than December 20, 2021, the parties shall file a status report that shall include information about the representation of Mr. Williams by an LITC. It is further
ORDERED that insofar as Mr. Williams's motion asks that his case be "closed", that motion is denied. It is further
ORDERED that insofar as Mr. Williams's motion asks that the Court appoint counsel for him, it is denied except to the extent set out above.