Opinion
12319-20
02-10-2023
BLUE LIGHT SPECIAL LLC, R. WESLEY SIERK, III, TAX MATTERS PARTNER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Elizabeth Crewson Paris, Judge
This case is calendared for trial at the Court's April 17, 2023, Dallas, Texas Trial Session. This case has previously been continued from a Dallas, Texas Trial Session.
Counsel for petitioner has previously indicated that this case is one of several cases pending before the Tax Court involving the IRS' challenge to the same or similar transactions affecting a group of related taxpayers. The related cases are currently calendared for trial at the Court's April 17, 2023, Dallas, Texas Trial Session.
The related cases are:
Docket No. 11504-20, RMA Insurance Services Inc.;
Docket No. 12307-20, Endeavor Assurance Company LLC, Jarid S. Beck, Tax Matters Partner;
Docket No. 12315-20, KBCC, LLC, Max C. Jong, Tax Matters Partner;
Docket No. 12319-20, Blue Light Special LLC, R. Wesley Sierk, III, Tax Matters Partner;
Docket No. 13847-20, Max C. Jong & Alice Chien; Docket No. 13969-20, R. Wesley Sierk III & Leslie Sierk;
Docket No. 14004-20, Jarid S. Beck & Stacey A. Beck;
Docket No. 10021-21, Ocean Boulevard Partners, LLC, Max C. Jong, Tax Matters Partner.
After due consideration, and for cause, it is
ORDERED that, on or before March 1, 2023, the parties shall file any Stipulations of Settled Issues or Stipulations of Fact that the parties may have prepared, and a Joint Status Report with the Court as to the then-present status of this case.