Opinion
16039-19L
08-04-2021
Joel Adrian Brown Petitioner v. Commissioner of Internal Revenue Respondent
ORDER
Patrick J. Urda Judge
This case was continued from the Court's October 19, 2020, Miami, Florida, remote trial session, and jurisdiction was retained by the undersigned.
On July 2, 2021, the Commissioner filed a status report in which he indicated that there was only one remaining issue. He further represented his belief that the issue can be resolved without the need of trial - either by settlement or by dispositive motion. We will give the parties a bit more time to discern their path. Accordingly, it is
ORDERED that, on or before September 3, 2021, the parties shall file a stipulated decision document or in lieu of a stipulated decision document, respondent may file a motion for summary judgment for the Court to consider.