Opinion
12861-22
10-28-2022
CHRIST J. TICORAS & HEATHER D. TICORAS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
KATHLEEN KERRIGAN, CHIEF JUDGE
On June 8, 2022, the petition in this case was filed. Petitioners seek review of the notice of deficiency dated March 23, 2022, issued to them for taxable year 2018. On September 28, 2022, respondent filed his Answer to the petition.
On October 27, 2022, petitioners filed a Motion for More Definite Statement Pursuant to Rule 51.
Respondent's above Answer gives petitioners and this Court fair notice of the matters in controversy and respondent's position. See Ryskiewicz v. Commissioner, 63 T.C. 83, 85 (1974) (noting that basic standard to be used in determining whether a pleading should be made more definite is expressed in Tax Court Rule 31(a); that is the "purpose of the pleadings is to give the parties and the Court fair notice of the matters in controversy and the basis for their respective positions"); Rule 51(a), Tax Court Rules of Practice and Procedure. Moreover, a motion under Rule 51(a) is not the proper procedure to be used to obtain the information sought by petitioners here. Ryskiewicz v. Commissioner, 63 T.C. 86.
Upon due consideration, it is
ORDERED that petitioners' Motion for More Definite Statement, filed October 27, 2022, is denied.