Opinion
20754-21
06-06-2022
JEFFREY A. SWIM, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Tamara W. Ashford, Judge
This case is currently calendared for trial at the Session of the Court commencing on June 13, 2022, in Tampa, Florida. On June 3, 2022, pursuant to the Court's Standing Pretrial Order served on the parties on March 8, 2022, respondent filed a Status Report, apprising the Court of the then present status of this case. Respondent reports that the parties have reached a basis for settlement in the case. Respondent also reports that he is currently waiting on computations and that he reviewed petitioner's account transcripts for the 2013, 2014, and 2015 taxable years (which are the taxable years at issue) and identified that the amounts reflected on the notices of deficiency issued to petitioner for these taxable years were prematurely assessed. According to respondent, on or about May 9, 2022, he requested the abatement of these premature assessments, but these abatements have not yet been processed and may impact the computations. Finally, respondent reports that he will not know whether the pending abatements will impact the computations until he receives more information from the computation specialist; however, he is hopeful, but uncertain, that the decision documents can be completed, executed, and submitted to the Court prior to June 13, 2022. Upon due consideration, it is hereby
ORDERED that this case is stricken for trial from the June 13, 2022, Tampa, Florida Trial Session of the Court. It is further
ORDERED that jurisdiction of this case is retained by this Division of the Court. It is further
ORDERED that the parties shall, on or before July 21, 2022, electronically submit to the Court an agreed stipulated decision document or file status reports, separately or jointly, apprising the Court of the then present status of this case.