Opinion
21482-19
05-18-2022
XIU QIANG CHEN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
MARK V. HOLMES JUDGE
This case was on the Court's May 24, 2021 trial calendar for New York City. It is about substantiation of the income and expenses of a now-closed restaurant, and there have been some problems in getting petitioner to produce his records to the IRS. Respondent then reported that the case got back on track and that the IRS Appeals Office had begun producing computations for a tentative settlement. Respondent now reports that a settlement is likely with just a bit more time, so it is
ORDERED that on or before June 16, 2022 the parties submit settlement documents or respondent file another status report describing any progress toward settlement or a narrowing of the issues to be tried in these cases, particularly any progress made at IRS Appeals.