Opinion
4291-22S
06-26-2023
CAROLD F. BATTLE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Adam B. Landy Special Trial Judge
This case is calendared for trial at the November 13, 2023, Standalone Session of the Court.
On February 7, 2022, the Court filed Ms. Battle's petition for review of the Notice of Deficiency for tax year 2018. Ms. Battle disputes the deficiency determined by the IRS, and as a defense to the proposed deficiency, she filed a request for innocent spouse relief.
The Court directs the parties to file reports: (1) identifying the specific issues remaining in dispute for tax year 2018, (2) discussing whether the parties have met and conferred, either in person or by telephone, to discuss the issues remaining in dispute, (3) describing the efforts that the parties have undertaken or plan to undertake to settle this matter, and (4) informing the Court whether the party plans to file any pretrial motion(s) and, if so, the nature of such motion(s).
The premises considered, it is
ORDERED that, on or before July 31, 2023, the parties shall file with the Court a stipulation or certification of the administrative record in this case in accordance with Rule 93, Tax Court Rules of Practice and Procedure. It is further
ORDERED that, on or before September 30, 2023, the parties shall file written reports (jointly or separately) with the Court as more fully described in this Order.