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Berkman v. Comm'r of Internal Revenue

United States Tax Court
Jan 16, 2024
No. 4998-23L (U.S.T.C. Jan. 16, 2024)

Opinion

4998-23L

01-16-2024

KAROLYN BERKMAN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Mark V. Holmes, Judge

This unusual collection-due-process case is on the February 12, 2024 Los Angeles, California trial calendar. We spoke with the parties on November 14, 2023 and learned that it may well have its origins in Ms. Berkman's former husband's transfer of a partnership interest more than 15 years ago. This transfer was at best sloppily done; at worst it may have been part of a long-ago scheme to transfer the benefits away from Ms. Berkman while leaving her with a very heavy tax burden.

Respondent's counsel promised to contact the partnership's accountant to see what he can discover. He has now reported that he's done so and the missing K-l at the heart of this mystery may soon be revealed.

It is therefore

ORDERED that this case is stricken from the Court's February 12, 2024 trial calendar. It is also

ORDERED that jurisdiction is retained by this division of the Court. It is also

ORDERED that on or before April 16, 2024 respondent file a status report on his trying to informally understand the issues in this case and his success in tracking down the key K-l, and also to make any suggestions about how to resolve the case.


Summaries of

Berkman v. Comm'r of Internal Revenue

United States Tax Court
Jan 16, 2024
No. 4998-23L (U.S.T.C. Jan. 16, 2024)
Case details for

Berkman v. Comm'r of Internal Revenue

Case Details

Full title:KAROLYN BERKMAN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Court:United States Tax Court

Date published: Jan 16, 2024

Citations

No. 4998-23L (U.S.T.C. Jan. 16, 2024)