From Casetext: Smarter Legal Research

Benitez v. Comm'r of Internal Revenue

United States Tax Court
Mar 30, 2023
No. 14657-22L (U.S.T.C. Mar. 30, 2023)

Opinion

14657-22L

03-30-2023

JOSE JAVIER BENITEZ, SR., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Mark V. Holmes, Judge.

This case was on the January 30, 2023 Los Angeles, California trial calendar. It's based on a notice of determination by the IRS that it should levy on Mr. Benitez's assets to collect an unpaid tax debt. When the Court spoke with the parties it learned that Mr. Benitez owns two businesses and that it seems quite likely that the taxes that the IRS says he owns on one of them were in fact paid by the other.

Respondent recently reported that petitioner has successfully gotten a clinic to help Mr. Benitez, and that this has helped move the case to a conclusion. The parties have resolved all but one crediting issue, and anticipate that fixing the final one should result in zero balance due. That would render the case moot. They reasonably ask to report again in June if they're not done, and it is therefore

ORDERED that on or before June 16, 2023 the parties shall submit settlement documents or respondent shall file a status report to describe their progress.


Summaries of

Benitez v. Comm'r of Internal Revenue

United States Tax Court
Mar 30, 2023
No. 14657-22L (U.S.T.C. Mar. 30, 2023)
Case details for

Benitez v. Comm'r of Internal Revenue

Case Details

Full title:JOSE JAVIER BENITEZ, SR., Petitioner v. COMMISSIONER OF INTERNAL REVENUE…

Court:United States Tax Court

Date published: Mar 30, 2023

Citations

No. 14657-22L (U.S.T.C. Mar. 30, 2023)