Opinion
3621-22S
02-15-2023
SEAN PATRICK CANAVAN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Peter J. Panuthos Special Trial Judge
By Notice dated October 5, 2022, this case was calendared for trial at the Court's February 6, 2023 New York, New York trial session. On December 29, 2022,respondent filed a Motion For Entry of Decision. By Order dated January 10, 2023,this case was set for trial at a time and date certain of February 7, 2023. When this case was called from the calendar for the Trial Session of the Court at New York, New York on February 7, 2023, the parties appeared and were heard.
Upon due consideration and for cause more fully appearing in the transcript of the proceeding, it is
ORDERED that respondent's Motion for Entry of Decision, filed on December 29, 2022, is denied. It is further
ORDERED that the record shall remain open for petitioner to (1) provide respondent with documentation to substantiate the nature of payments made from the Social Security Administration, and (2) provide medical information and additional supporting documents, on or before February 28, 2023. Respondent shall, on or before March 10, 2023, review the information provided and confer with petitioner. It is further 1
ORDERED that, respondent shall, on or before March 24, 2023, file with the Court a memorandum of law as to the issue of taxability of the Social Security payments. Additionally, respondent shall file a supplemental stipulation of facts or file a status report advising the Court as to the then present status of this matter. It is further
ORDERED that jurisdiction is hereby retained by the undersigned. 2