Opinion
4690-19S
02-17-2023
JIE RANIERI A.K.A. JIE HU AND PAUL RANIERI, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Ronald L. Buch Judge
On February 16, 2023, petitioners electronically filed a document titled a "Response to Order Dated January 23, 2023." In substance, that document was is a motion for reconsideration of an order granting partial summary judgment in favor of the Commissioner. The Ranieris also filed two amendments to their response containing exhibits.
In July 2022, the Commissioner filed a motion for partial summary judgment, which the Court granted on January 23, 2023. The Court stated as its principal reason for granting the Commissioner's motion, "Mr. and Mrs. Ranieri failed to set forth specific facts showing that there is a genuine dispute for trial regarding their eligibility for NOL carryforwards for 2013 and 2014." In their motion for reconsideration, the Ranieris hypothesize that they may be able to obtain additional evidence and that the evidence may demonstrate their ability to claim an NOL carryforward. They ask for more time.
A motion for reconsideration under this Court's rules is akin to a motion for relief from an order under Rule 60 of the Federal Rules of Civil Procedure. Grounds for granting reconsideration include newly discovered evidence. See Fed. R. Civ. P. 60(b) (2). Grounds do not include speculation of what new evidence, if discovered, might show. Accordingly, it is
ORDERED that the Clerk shall recharacterize Petitioners' Response to Order Dated January 23, 2023, filed February 16, 2023, as Petitioners' Motion for Reconsideration. It is further
ORDERED that the Clerk shall recharacterize Petitioners' First Amendment to Response to Order Dated January 23, 2023, filed February 16, 2023, as Exhibits to Petitioners' Motion for Reconsideration. It is further
ORDERED that the Clerk shall recharacterize Petitioners' Second Amendment to Response to Order Dated January 23, 2023, filed February 16, 2023, as Exhibits to Petitioners' Motion for Reconsideration. It is further
ORDERED that Petitioners' Motion for Reconsideration is denied.