Opinion
10172-21
11-10-2022
PATRICK J. CALVEY, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Tamara W. Ashford Judge
This case is currently calendared for trial at the Session of the Court commencing on November 14, 2022, in Winston-Salem, North Carolina. On November 9, 2022, pursuant to the Court's Standing Pretrial Order served on the parties on July 15, 2022, respondent filed a Status Report, apprising the Court of the then present status of this case. Respondent reports that petitioner's case was forwarded to the Internal Revenue Service (IRS) Independent Office of Appeals (Appeals) and the IRS' Centralized Innocent Spouse Operation (CISO) as petitioner is seeking relief from joint and several liability pursuant to I.R.C. section 6015 for the 2018 taxable year (which is the year at issue in this case). According to respondent, as of September 28, 2022, CISO recommended partial relief and on October 12, 2022, Appeals requested tax computations. Respondent further reports that on October 19, 2022, Appeals received the tax computations and the parties reached a basis for settlement regarding all issues in this case. Respondent also reports that a statement of account was prepared but it did not reflect the agreement reached between Appeals and petitioner; however, Appeals received a corrected statement of account on November 9, 2022. According to respondent, also on November 9, 2022, he prepared the decision document and sent it to Appeals to be signed by petitioner; he will file the decision document as soon as he receives it from petitioner. Upon due consideration, it is hereby
ORDERED that this case is stricken for trial from the November 14, 2022, Winston-Salem, North Carolina Trial Session of the Court. It is further
ORDERED that jurisdiction of this case is retained by this Division of the Court. It is further
ORDERED that the parties shall, on or before December 12, 2022, electronically submit to the Court an agreed stipulated decision document or file status reports, separately or jointly, apprising the Court of the then present status of this case.