Opinion
31248-21
06-24-2024
RAFAEL ALVAREZ & GLADYS ALVAREZ, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Albert G. Lauber Judge
This case was calendared on the Court's January 22, 2024, New York, New York, trial session. By Order served December 21, 2023, the Court granted respondent's Motion for Continuance. Jurisdiction was retained by the undersigned, and the parties were directed to file a status report or proposed stipulated decision by June 21, 2024.
On June 20, 2024, respondent filed a status report representing that there is a criminal investigation freeze on petitioner husband's tax account. Attached to the report is a press release dated April 10, 2024, indicating the U.S. Attorney's Office, Southern District of New York, filed an indictment against petitioner husband relating to the tax year at issue. Respondent maintains that this case cannot proceed until the criminal proceedings against petitioner husband have concluded.
Upon due consideration, it is
ORDERED that all proceedings in this case are stayed for the time being. If either party believes that a change in circumstances justifies the lifting of the stay, that party shall file a status report bringing those facts to the Court's attention and expressing that party's views as to the conduct of further proceedings in this case. If the opposing party has different views, that party shall file, within 14 days of the other party's status report, a status report expressing its views.