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Golovin v. Comm'r of Internal Revenue

United States Tax Court
Oct 13, 2022
No. 27785-21 (U.S.T.C. Oct. 13, 2022)

Opinion

27785-21 28351-21

10-13-2022

Dmitriy V. Golovin, et al., Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Mark V. Holmes Judge

These cases were both on the Court's September 12, 2022 trial calendar for San Francisco, California. Petitioners were partners who jointly owned a now-defunct business. The cases were nowhere near ready for trial because the administrative file for petitioners' corporation had not made its way to the IRS lawyers working on these cases.

Respondent recently reported that the file - with more than 5,000 pages - has now been found, redacted, and sent on to petitioners for them to begin to review. The cases may be about tracing cash flows between petitioners and the corporation, and such cases can be complicated to resolve. But the parties have started. The cases can stay on a status-report track for now, and it is

ORDERED that on the Court's own motion the above-docketed cases are consolidated for trial, briefing, and opinion. It is also

ORDERED that on or before January 9, 2023 respondent file a status report that describes the parties' progress toward settlement or a narrowing of the issues to be tried, and especially any progress in completing informal discovery.


Summaries of

Golovin v. Comm'r of Internal Revenue

United States Tax Court
Oct 13, 2022
No. 27785-21 (U.S.T.C. Oct. 13, 2022)
Case details for

Golovin v. Comm'r of Internal Revenue

Case Details

Full title:Dmitriy V. Golovin, et al., Petitioners v. COMMISSIONER OF INTERNAL…

Court:United States Tax Court

Date published: Oct 13, 2022

Citations

No. 27785-21 (U.S.T.C. Oct. 13, 2022)