Opinion
7815-20S
12-22-2021
Vanessa L. Caballero Petitioner v. Commissioner of Internal Revenue Respondent
ORDER
Peter J. Panuthos Special Trial Judge
On December 16, 2021, respondent filed a Motion For Extension of Time requesting that the Court extend the due date for settlement documents from December 17, 2021 to March 17, 2022. Subsequent to the filing, petitioner informally advised the Court of her objection to the granting of the motion. On December 21, 2021, the Court held a conference call with the parties and advised the parties that the motion would be granted, in that, the due date would be extended from December 17, 2021 to February 18, 2022. Further, the Court strongly encourages respondent to diligently and expeditiously employ every effort to submit a stipulated decision document to the Court by the date indicated in this Order.
Premises considered, it is
ORDERED that respondent's Motion For Extension of Time, filed December 16, 2021, is hereby granted in that the due date is extended from December 17, 2021 to February 18, 2022. It is further
ORDERED that respondent shall make every effort to direct that the appropriate division of the Internal Revenue Service correct and process transcripts of accounts reflecting assessments and payments that would permit proper filing of settlement documents in this matter. It is further
ORDERED that the parties shall, no later than February 18, 2022, either submit settlement documents or file further status report(s) (joint or separate) advising the Court of exactly what steps have been taken to correct petitioner's account. It is further
ORDERED that if petitioner's transcripts are not corrected and a stipulated decision is not submitted by February 18, 2022, the Court will take any action deemed appropriate which may include entering a decision or vacating any settlement and setting this matter for trial.
This Order constitutes official notice of the same to the parties.