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EZ Lube, LLC v. Comm'r of Internal Revenue

United States Tax Court
Aug 11, 2022
No. 18021-13 (U.S.T.C. Aug. 11, 2022)

Opinion

18021-13

08-11-2022

EZ LUBE, LLC, EZL-1 INVESTMENTS, INC., A PARTNER OTHER THAN THE TAX MATTERS PARTNER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Mark V. Holmes, Judge.

This case was originally on the Court's November 17, 2014 trial calendar for Los Angeles. The parties managed to agree on settlement terms, but needed to file a Rule 248 motion to close it out. There have, however, been numerous delays. Petitioner reasonably suggested that its attorney take the lead in drafting the closing agreement that would then enable the parties to finally make the required motion under Rule 248. That didn't work out when respondent's counsel dared to proposed changes to petitioner's draft. In a conference call with the parties on August 8, 2022 the Court again stressed the need to get the motion in so the case can finally conclude. Respondent's counsel abjectly promised he would ensure its arrival by the end of this month.

For the last time, it is ORDERED that on or before August 31, 2022, the parties shall file a motion under Rule 248.


Summaries of

EZ Lube, LLC v. Comm'r of Internal Revenue

United States Tax Court
Aug 11, 2022
No. 18021-13 (U.S.T.C. Aug. 11, 2022)
Case details for

EZ Lube, LLC v. Comm'r of Internal Revenue

Case Details

Full title:EZ LUBE, LLC, EZL-1 INVESTMENTS, INC., A PARTNER OTHER THAN THE TAX…

Court:United States Tax Court

Date published: Aug 11, 2022

Citations

No. 18021-13 (U.S.T.C. Aug. 11, 2022)