Opinion
11558-22
02-15-2023
BLUE ROCK AGGREGATES, LLC, CAPITAL CONSERVATION PARTNERS, LLC, TAX MATTERS PARTNER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Elizabeth Crewson Paris, Judge.
This case was calendared for trial at the Court's January 30, 2023, Birmingham, Alabama remote Trial Session. Because this trial session was being conducted remotely, the place of trial was for administrative purposes only.
On January 30, 2023, docket entry 13, the parties filed with the Court a Joint Status Report which indicates that this case is currently within the jurisdiction of the IRS Independent Office of Appeals, but an Appeals Officer has not yet been assigned to the case. The parties intend to start working on a stipulation of facts after they have engaged in the informal discovery process.
After due consideration, and for cause, it is
ORDERED that, on or before May 15, 2023, the parties shall file a Joint Status Report with the Court as to the then-present status of this case. It is further
ORDERED that, on or before May 15, 2023, the parties shall file a Joint Stipulation of Facts to establish basic jurisdictional facts. 1