Opinion
7799-23 15711-23 15712-23
03-27-2024
Kathryn Cochran, et al., Petitioners, v. Commissioner of Internal Revenue, Respondent
ORDER
Mark V. Holmes Judge.
These cases are all on the May 20, 2024 St. Paul, Minnesota trial calendar, and all arise from the Cochrans' 2019 and 2020 tax years when they were trying to keep a small business that they owned alive. The Cochrans moved for summary judgment in all three cases, so we spoke with the parties today to discuss pretrial preparation.
The problem is that the Cochrans have become understandably impatient with what Mr. Cochran calls "multiple audits" which, as he explains it, seems to be numerous requests for information from IRS Exam and then IRS Appeals. Dividing responsibility among these different IRS functions has also meant that the individual IRS employees assigned to these tax years have to keep getting up to speed.
During this phone call - with a third part of the IRS called Chief Counsel that handles cases in Tax Court - we agreed with the Cochrans that it was time for a single IRS lawyer to fully acquaint himself with these cases and finally get them settled or ready for trial. That lawyer has now been identified and promised to review the evidence that the Cochrans have already produced. He can then speak with the Cochrans and get any follow-up questions and requests for records dealt with.
We will also consolidate all three cases so they can be worked on together.
It is therefore
ORDERED that the above-docketed cases are consolidated for trial, briefing, and opinion. It is also
ORDERED that these cases are stricken from the Court's May 20, 2024 trial calendar. It is also
ORDERED that this division of the Court retains jurisdiction. It is also
ORDERED that on or before May 7, 2024 respondent's counsel shall file a status report on the parties' progress toward settlement and especially their efforts at informal discovery.