Opinion
15949-21S
08-25-2023
MARK R. ROARK & KAREN ROARK, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Lewis R. Carluzzo, Chief Special Trial Judge.
This case for the redetermination of a deficiency is set for trial during the Las Vegas, Nevada, trial session scheduled to begin on November 6, 2023. At this stage of the proceedings, and in the absence of any stipulation of facts that support the relief sought in petitioners' motion to dismiss, filed August 16, 2023, it would appear that the issues raised in petitioners' motion do not lend themselves to summary disposition. Be that as it may, in order to provide petitioners, who are unrepresented, with the opportunity to present their motion more fully, it is
ORDERED that petitioners' motion is set for hearing at the place shown in the Notice Setting Case for Trial, served June 15, 2023, at a time and date certain of 9 a.m. on Tuesday, November 7, 2023. It is further
ORDERED that the parties are excused from appearing on November 6, 2023, as previously directed.
The parties are expected to comply with the terms and obligations set forth in the Standing Pretrial Order, served June 15, 2023, and should be prepared to proceed to trial at the above-referenced time and date in the event the resolution of petitioners' motion is not dispositive of the case.