Opinion
7275-18 7319-18
09-13-2022
AZIZI DENTAL CORPORATION, ET AL., Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Emin Toro, Judge
These cases were calendared for trial during the Court's March 21, 2022, Los Angeles, California, special trial session. On February 10, 2022, petitioners filed a Motion for Continuance of Trial. On February 18, 2022, the Court held a conference call with the parties to discuss the current status of the cases and petitioners' pending motion. The Court held petitioners' motion in abeyance and extended the deadline for stipulations and exhibits to give the parties additional time to exchange documents and engage in possible settlement discussions.
On March 7, 2022, the parties filed a Joint Status Report informing the Court that they reached a tentative agreement to settle these cases and were in the process of drafting the stipulations of settled issues. By Order served March 10, 2022, petitioners' Motion for Continuance of Trial was granted, and the parties were directed to either file a joint status report or stipulated decision documents on or before May 9, 2022.
On May 9, 2022, the parties filed a Joint Status Report informing the Court that counsel for respondent transmitted stipulations of settled issues to petitioners in each of the consolidated cases and that counsel would request computations necessary for the preparation of decision documents once fully executed stipulations of settled issues were received. By Order served May 16, 2022, the parties were directed to file on or before July 8, 20022, either a Joint Status Report describing the status of these cases or stipulated decision documents.
On July 8, 2022, respondent filed a Status Report informing the Court that on "May 31, 2022, one of petitioners' representatives contacted and informed respondent's counsel that petitioners wanted to revisit the previously reached agreement." The Status Report further advises that the parties reached a basis for settlement on June 24,2022. By Order served July 11,2022, the parties were directed to file on or before September 9, 2022, either a joint report describing the status of these cases or stipulated decision documents.
On September 9, 2022, respondent filed a Status Report requesting additional time to file a stipulated decision document or a status report.
Upon due consideration, it is hereby
ORDERED that, on or before October 27, 2022, the parties shall file with the Court either a joint report (or, if that is not expedient, then separate reports) describing the status of the cases or stipulated decision documents.
If stipulated decision documents are not filed by October 27, 2022, the Court anticipates scheduling these cases for an in-person trial during the week of January 17, 2023.