Opinion
23915-21
04-25-2022
RICHARD WAYNE ALBAUGH & JENNIFER LYNN ALBAUGH, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Richard T. Morrison, Judge.
The case at docket number 23915-21 involves disallowances of deductions described in the notice of deficiency as "Sch. C1" deductions for tax year 2017. The case at docket number 23916-21 involves the disallowance of deductions with the same description for the following tax year, 2018.
On March 16, 2022, in docket number 23915-21, respondent filed a motion to consolidate docket numbers 23915-21 and 23916-21.
On April 21, 2021, during a telephone conference between Ms. Albaugh and respondent, Ms. Albaugh informed the Court that Mr. Albaugh had three businesses and that it was unclear to her which of the three businesses' deductions were subject to the disallowances. Respondent stated that both cases are currently being considered by the IRS appeals office and that both cases have a prospect of settling.
It is ORDERED that the Clerk of the Court shall file respondent's March 16, 2022 motion to consolidate in the case at docket number 23916-21. It is further
ORDERED that the Court reserves ruling on respondent's March 16, 2022 motion to consolidate. It is further
ORDERED that the parties shall, on or before October 21, 2022, file reports reflecting the then-present status of this case.