Opinion
28567-21S
11-28-2022
JAMES D. ALLEN, DECEASED AND KRISTI S. ALLEN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Eunkyong Choi Special Trial Judge
This case was calendared for trial at the Court's Los Angeles, California trial session, which was scheduled to begin November 14, 2022. On October 24, 2022, respondent filed a Status Report apprising the Court that respondent's examination function has determined that for tax year 2018 there is no deficiency in income tax due from and no overpayment due to petitioners and that there is no substantial tax understatement penalty under I.R.C. § 6662 due from petitioners. Since petitioner James D. Allen is deceased, respondent's counsel intends to file a Motion to Change Caption in this case in order to be able to properly prepare, execute, and file a proposed stipulated decision document to finalize this case. On October 25, 2022, the Court served an order striking the case from the calendar and giving the parties until November 23, 2022, to file either a signed decision document or file a Status Report apprising the Court of the then-present status of the case. On November 23, 2022, respondent filed a Status Report indicating that petitioner had not yet mailed them a signed decision document, and they requested thirty days to receive and process the document.
Upon due consideration, it is hereby
ORDERED that, on or before December 23, 2022, the parties shall submit to the Court either a stipulated decision or file a joint report (or separate reports, if preferred) regarding the then-present status of this case.