Opinion
10245-20
02-21-2024
MICHAEL WILLIAM FLANIGAN & DEBRA A. FLANIGAN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Mark V. Holmes, Judge.
This case is on the March 7, 2024 Reno, Nevada trial calendar. It's been continued before and petitioners moved for another continuance on February 13. Respondent was checking the filings thus far and found what he thinks may be an impediment to our jurisdiction - it appears that the Flanigans filed their petition before they got the notice of deficiency.
We spoke with the parties today to review all these developments. It turns out that the parties have tentatively settled the case on the merits, and that the jurisdictional problem is likely to be the only hindrance to entering a final decision. All agreed on a schedule to move the case forward, so it is
ORDERED that petitioners' February 13, 2024 motion for a continuance is granted in that this case is stricken from the Court's March 7, 2024 Reno, Nevada trial calendar. It is also
ORDERED that this division of the Court retains jurisdiction. It is also
ORDERED that on or before March 7, 2024 the parties shall file a stipulation of settled issues documenting their settlement on the merits. It is also
ORDERED that on or before March 22, 2024 petitioners shall file a response to respondent's February 20, 2024 motion to dismiss for lack of jurisdiction. Petitioners should include in that response their position on whether the circumstances of their case allow them to invoke the doctrine of equitable tolling. It is also
ORDERED that respondent shall file any reply to petitioners' response on or before May 7, 2024.