Opinion
5113-21
08-15-2023
SERENITY MEDSPA, INC., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Mark V. Holmes, Judge
This case was on the Court's May 1, 2023 San Francisco, California trial calendar. The issue in this case is expense substantiation, and the tax year involved is 2017. We continued the case because the parties believed that if they were given more time for respondent to review petitioner's documents they could reach a settlement. Progress has been slow, and so we spoke with the parties today to get a timeline to settlement. Respondent said he'd be through the review in a couple weeks, and the parties both agreed that they would make themselves available for serious settlement talks in the month after that. The case is not exceptionally complicated, and this should be enough time. The parties may expect the case to head for an accelerated pretrial-order track if they do not settle. It is therefore
ORDERED that on or before September 26, 2023 the parties shall submit decision documents or file a status report describing their progress, as well as their respective estimates of trial time.