Opinion
2172-17
03-06-2023
PETER E. BARKER-HOMEK & SHAY SERDY, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Elizabeth A. Copeland Judge
The trial in this case occurred on January 24, 2023, at the Trial Session of the Court in Dallas, Texas. The trial record was held open until March 27, 2023, to receive more legible copies of certain delineated exhibits. See the Court's Order dated February 6, 2023. On February 23, 2023, petitioners filed with the Court a Motion for New Trial, requesting that the trial record remain open to also allow additional evidence petitioners allege was improperly withheld from the stipulation process by respondent and to allow additional testimony related to Mr. Barker-Homek's tax home and Ms. Serdy's request for relief from joint and several liability (under section 6015 of the Internal Revenue Code, Title 26, U.S.C.).
As it appears petitioners' motion is not requesting a new trial in its entirety, but rather requesting that the record remain open and a supplemental hearing occur to take in additional evidence and testimony, petitioners' motion will be retitled as a motion to hold open the record, expand the record, and schedule a supplemental hearing. It is also noted that respondent submitted a status report outlining the need for a telephone conference to discuss the motion and, following such telephone conference, an opportunity to respond to the motion. Such telephone conference will be scheduled.
Upon due consideration, and for cause, it is
ORDERED that, petitioners Motion for New Trial filed on February 23, 2023, shall be retitled as "Petitioners' Motion to Hold Open the Record, Expand the Record, and Schedule a Supplemental Hearing."