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Support Of Petitioner’s Motion For Leave To File Second Amended
Petition, and (3) Petitioner’s Tax Court Rule 50(c) Statement In
Opposition To Respondent’s Motion For Summary Judgment.
Over respondent’s objection, the Court granted petitioner’s
motion to remove small tax case designation to preserve
petitioner’s right to appeal any adverse decision against him.
The allegations in petitioner’s amended petition filed March 18,
2005, were deemed denied based on respondent’s denial of those
allegations with the exception of petitioner’s Social Security
number.
With respect to respondent’s motion in limine, the Court
concluded that petitioner had received the notice of deficiency
and that he had failed to file a petition for redetermination
with the Court. Accordingly, the Court granted respondent’s
motion in limine in that petitioner is precluded from introducing
any testimony or documentary evidence challenging the
determinations raised in the notice of deficiency; i.e., the
amount or existence of the deficiency, the addition to tax for
failure to file, and the addition to tax for failure to pay
estimated tax.
With respect to petitioner’s motion for leave to file second
amended petition, respondent argued that the issues raised in the
proposed second amended petition were the same issues that
respondent addressed, and supported by exhibits, in his motion
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