- 12 - 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 motionPage: Previous 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 Next
Last modified: May 25, 2011