Opinion
15855-23L
10-30-2023
PATRICK MCGOWAN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge.
On October 6, 2023, petitioner filed the petition to commence this case, seeking review of a notice of determination concerning collection action issued with respect to his 2010, 2011, and 2012 tax years. Respondent's Answer to the Petition is not due to be filed until December 11, 2023. See Rule 36(a), Tax Court Rules of Practice and Procedure.
On October 23, 2023, petitioner filed a document titled Motion That the Tax Court Declare Invalid the IRS Determination At Issue Specific to Year 2012. Petitioner's filing appears to be in the nature of a Motion for Partial Summary Judgment. Such motions, however, may not be filed until at least 30 days after the pleadings in a case are closed. See Rule 121(b). The pleadings in this case are not closed as respondent has yet to file his Answer. Accordingly, petitioner's motion is premature.
Upon due consideration of the foregoing, it is
ORDERED that petitioner's Motion That the Tax Court Declare Invalid the IRS Determination At Issue Specific to Year 2012 is recharacterized as a Motion for Partial Summary Judgment. It is further
ORDERED that petitioner's Motion for Partial Summary Judgment is denied.