Opinion
6225-16 16847-16
08-22-2022
MICHAEL R. KELLY, ET AL., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Joseph Robert Goeke Judge
On August 17, 2022, petitioner filed a Motion to Certify for Interlocutory Appeal.
The Court's review of interlocutory motions is discretionary and based upon a determination that such interlocutory action will materially advance the ultimate termination of the litigation. I.R.C. § 7482(a)(2)(A). These cases are only weeks away from a final decision which will make both cases in their entirety appealable to the 9th Circuit. Therefore, petitioner's request for an expedited appeal simply does not assist the termination of this litigation, and there is no reason to bifurcate an appeal from these cases prior to a final decision. Petitioner's basis for an appeal is also inconsistent with the Court's prior determination that petitioner failed to establish that he was personally liable on the indebtedness in question. As we stated in our opinion in these cases "Mr. Kelly's companies regularly passed funds between them. He has not proven that the COD income on the business bad debts was properly calculated and that the debts were actually owed to him or by him." T.C. Memo. 2021-76, at *61.
Accordingly, it is
ORDERED that petitioner's Motion to Certify for Interlocutory Appeal, filed August 17, 2022, is denied.