Opinion
4291-22S
07-27-2023
CAROLD F. BATTLE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Adam B. Landy Special Trial Judge
This case is scheduled for trial at the Court's November 13, 2023, standalone remote trial session. On July 26, 2023, the Commissioner filed a Motion for Continuance. In his motion, the Commissioner states that Ms. Battle submitted a Form 8857, Request for Innocent Spouse Relief, seeking relief from a liability for tax year 2019, instead of tax year 2018 which is at issue in this case. The motion further states that the IRS sent Ms. Battle a new Form 8857 prior to October 2022 for completion and filing to include both tax years. Ms. Battle has failed to remit the revised form for consideration. This is the same reason the Court granted the Commissioner's Motion for Continuance filed October 21, 2022. It appears that the parties have made no progress toward a case resolution or further trial preparation.
Upon due consideration of the Commissioner's motion and for cause, it is
ORDERED that the Commissioner's Motion for Continuance, filed July 26, 2023, is denied without prejudice. It is further
ORDERED that the parties no longer need to comply with stated deadlines in the Court's Order served June 26, 2023. It is further
ORDERED that, on or before September 11, 2023, the parties shall file a joint status report to inform the Court of the then-present status of this case, or a proposed stipulated decision.
The parties are reminded that the Standing Pretrial Order for Small Tax Cases, served June 15, 2023, remains in full force and effect.