Opinion
12211-21
09-06-2024
SYSTEM TECHNOLOGIES, INC., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Ronald L. Buch, Judge.
Pending before the Court is the Commissioner's Motion for Leave to File Reply to Petitioner's Response & Memorandum in Opposition to Motion for Partial Summary Judgment filed September 5, 2024. Because the Commissioner did not provide any grounds for the relief sought, we will deny the Motion without prejudice.
On August 1, 2024, the Commissioner filed a Motion for Partial Summary Judgment. The Court ordered the petitioner to file a Response by August 30, 2024, and invited the Commissioner to file a Motion for Leave to file a Reply by September 6. 2024. The Court waived the need to lodge a reply with the Motion for Leave. Petitioner filed its response, and the Commissioner moved for leave to file a reply, merely stating "By this motion respondent requests leave to file a reply to the Response" without otherwise explaining why the relief is being sought.
The Commissioner's Motion is defective. Rule 50(a) provides, "An application to the Court for an order shall be by motion in writing, which shall state with particularity the grounds therefor and shall set forth the relief or order sought." The Commissioner's Motion does not state any grounds for the relief sought; it merely asks for relief with no grounds given. If the Reply is merely to rehash arguments already presented, the Court would not grant such a Motion. For the Court to grant the relief the Commissioner seeks, the Commissioner must, at least, provide a reason why such a response is warranted. Becasue he didn't, it is
ORDERED that the Commissioner's Motion for Leave to File Reply to Petitioner's Response & Memorandum in Opposition to Motion for Partial Summary Judgment filed September 5, 2024, is denied without prejudice.