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Breseman v. Comm'r of Internal Revenue

United States Tax Court
Mar 10, 2023
No. 7174-22S (U.S.T.C. Mar. 10, 2023)

Opinion

7174-22S

03-10-2023

SCOTT H. BRESEMAN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Peter J. Panuthos Special Trial Judge

By Notice dated November 23, 2022, this case is calendared for trial at the Court's San Francisco, California trial session commencing March 20, 2023. The Court notes that on March 9, 2023, petitioner has filed a number of documents, the titles of which do not match the filings. Petitioner is advised that any documents that he would like the Court to consider should first be offered to respondent's counsel with the goal of providing a comprehensive stipulation of facts. The Court cannot consider documents that are either not stipulated or otherwise not entered into evidence and made part of the record.

The Court further notes that respondent has indicated in his pretrial memorandum, filed February 27, 2023, that this case is a "probable settlement". The Court will direct the parties to file a further status report advising as to the then current status of this matter. If the parties indicate that this case is for trial, the Court will consider setting this matter down for a time and date certain.

Premises considered, it is hereby

ORDERED that the parties should immediately communicate for the purpose of discussing settlement and stipulations, if the matter is not settled. It is further

ORDERED that the parties shall, on before March 16, 2023, file status report(s) (joint or separate) and advise as to the then current status of this case.

This Order constitutes official notice of its contents to the parties.


Summaries of

Breseman v. Comm'r of Internal Revenue

United States Tax Court
Mar 10, 2023
No. 7174-22S (U.S.T.C. Mar. 10, 2023)
Case details for

Breseman v. Comm'r of Internal Revenue

Case Details

Full title:SCOTT H. BRESEMAN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE…

Court:United States Tax Court

Date published: Mar 10, 2023

Citations

No. 7174-22S (U.S.T.C. Mar. 10, 2023)