Opinion
7856-20
09-07-2021
Peter G. Kelly & Deanna Leslie Kelly Petitioners v. Commissioner of Internal Revenue Respondent
ORDER
Mark V. Holmes Judge
This case was on the Court's May 24, 2021 trial calendar for New York City. It arises from a notice of deficiency for the 2017 tax year that was premised on a question of worker classification. We continued the case because the parties wanted to try to settle. We spoke with them on September 2, 2021 to discuss progress. As a result, Ms. Kelly has promised to provide some business-confidential information to respondent's counsel, and will work on trying to come up with a colleague in her industry who can help in informal discovery by talking to the IRS about working conditions for someone who does Ms. Kelly's job. This may facilitate settlement without the need for subpoenaing anyone in the business -- which Ms. Kelly forcefully asserts would harm her career to an extent disproportionate to the stakes at issue. The case can stay on a status-report track, and it is
ORDERED that on or before October 4, 2021 the parties shall submit settlement documents or respondent shall file a status report to describe progress toward settlement and the completion of informal discovery.
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