Opinion
985-23S
05-15-2024
HALEY ANNA-NICOLE CARL, A.K.A. HALEY ANNA-NICOLE FOLEY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Adam B. Landy Special Trial Judge.
Since more than one calendar year has elapsed between the day the Petition in this case was filed on February 7, 2023, and October 7, 2024, the date of the Los Angeles, California, calendar call and to encourage communication while reducing the need for any further continuances in this case regarding a standalone request for innocent spouse relief, it is
ORDERED that, on or before June 21, 2024, the parties shall file with the Court a stipulation or certification of the administrative record in this case in accordance with Rule 93, Tax Court Rules of Practice and Procedure. It is further
ORDERED that, on or before July 17, 2024, the parties shall file written reports (jointly or separately): (1) identifying the specific issues remaining in dispute, (2) discussing whether the parties have met and conferred, either in person or by telephone, to discuss the issues remaining in dispute or whether this case remains under the IRS Independent Office of Appeals' jurisdiction; (3) describing the efforts that the parties have undertaken or plan to undertake to settle this matter, and (4) informing the Court whether either party plans to file any pretrial motion(s) and, if so, the nature of such motion(s). It is further
ORDERED that, on or before July 17, 2024, the parties shall file a proposed stipulated decision in lieu of the above referenced written report.
If a party believes a telephone conference would be helpful, please contact the undersigned's Chambers Administrator, Linda Thomas, at 202-521-0835 for scheduling purposes.