Opinion
17724-21S
03-24-2022
Edwina Winifred Prime, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Diana L. Leyden, Special Trial Judge
This case is calendared for trial at the April 18, 2022, Miami, Florida, Trial Session of the Court.
On March 17, 2022, respondent filed a Motion For Continuance (motion), indicating the parties have reached a basis for settlement. The motion further states that on September 8, 2021, petitioner died. Attached to the motion, as Exhibit A, is a Death Records Report from Accurint. Petitioner's son is in the process of providing respondent's Appeals Officer with an official death record and other documents. Respondent needs additional time to gather documents and prepare a motion to change caption and decision documents. Respondent is not able to ascertain if petitioner objects to the granting of this motion.
On March 21, 2022, respondent filed a Status Report indicating the parties reached a basis for settlement. Respondent is conceding the I.R.C. § 6662 penalty proposed for petitioner's 2018 tax year.
Upon due consideration, it is
ORDERED that respondent's Motion for Continuance, filed March 17, 2022, is granted. It is further
ORDERED that this case is stricken from the Court's April 18, 2022, Miami, Florida, Trial Session, and is continued generally. 1