Opinion
16284-21
06-12-2023
ALBERO HOLDINGS, LLC, ALBERO INVESTORS, LLC, TAX MATTERS PARTNER Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
ELIZABETH CREWSON PARIS JUDGE
This case was previously calendared for trial at the Court's February 13, 2023, Atlanta, Georgia Trial Session and by Joint Motion for Continuance, this case was continued with jurisdiction retained by this Division of the Court, by Order dated January 27, 2023, docket entry 18.
On April 26, 2023, the parties filed a Joint Status Report, docket entry 22, and a First Stipulation of Facts, docket entry 23, which consists of paragraphs 1 through 133, with attached Exhibits 1-J through 21-J. The Joint Status Report indicates that there is an Appeals Conference in this case scheduled for July 2023 with the IRS Independent Office of Appeals (Appeals).
The parties are also discussing potential dates and other logistics for a special trial session in the event that the case does not settle in Appeals. The parties differ on when a special trial session for this case should be set; petitioner, but not respondent, believes this case should be ready for trial by the middle of March 2024. In addition, respondent is working to procure expert witnesses, which respondent believes will take significant time.
Based on the current status of the case, respondent respectfully requests that the Court order a Joint Status Report and a Second Stipulation of Facts to be filed on or before August 3, 2023. In addition, petitioner requests that this Court schedule a conference call to discuss the status of this case and potential dates for a special trial session. The Court will schedule a telephonic conference as requested.
After due consideration, and for cause, it
ORDERED that, on or before August 3, 2023, the parties shall file a Joint Status Report with the Court as to the then-present status of this case. It is further
ORDERED that, on or before August 3, 2023, the parties shall file a Second Stipulation of Facts.