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Salenius v. Comm'r of Internal Revenue

United States Tax Court
Jan 26, 2024
No. 270-22SL (U.S.T.C. Jan. 26, 2024)

Opinion

270-22SL

01-26-2024

TRACEY ANN SALENIUS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Ronald L. Buch Judge

This case was called from the calendar at the November 27, 2023, trial session in Milwaukee, Wisconsin. At that time, attorneys participating in the Court's calendar call program stepped forward to assist Ms. Salenius with her case. (They entered an appearance and have remained in the case.) The Court discussed with the parties a process for resolving this collection case, and by Order served November 29, 2023, the Court ordered Ms. Salenius to file a status report by January 26, 2024.

On January 25, 2024, the Court held a conference call with the parties. The Court understands from that conference call that Ms. Salenius may have overpaid her taxes for several years (2013 through 2022) and that those overpayments may reduce or extinguish her outstanding liabilities. The parties requested that the Court extend the deadline for a status report to allow time for Ms. Salenius to prepare and submit amended returns to the Commissioner. If Ms. Salenius prepares and submits those returns, the parties agreed that the Court should remand this case to appeals for reconsideration. If Ms. Salenius does not prepare and submit those returns, the Commissioner anticipates filing a motion to dismiss for lack of prosecution.

To allow time for Ms. Salenius to prepare those returns and submit them to the Commissioner, it is

ORDERED that the deadline for the petitioner to file a status report, as set forth in the Court's Order served November 29, 2023, is extended to April 26, 2024.


Summaries of

Salenius v. Comm'r of Internal Revenue

United States Tax Court
Jan 26, 2024
No. 270-22SL (U.S.T.C. Jan. 26, 2024)
Case details for

Salenius v. Comm'r of Internal Revenue

Case Details

Full title:TRACEY ANN SALENIUS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE…

Court:United States Tax Court

Date published: Jan 26, 2024

Citations

No. 270-22SL (U.S.T.C. Jan. 26, 2024)