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Castaneda v. Comm'r of Internal Revenue

United States Tax Court
Jul 26, 2022
No. 10918-20 (U.S.T.C. Jul. 26, 2022)

Opinion

10918-20 11013-20

07-26-2022

MARIA G. BETANCOURT CASTANEDA, ET AL, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Emin Toro Judge

On April 4, 2022, these cases were called and recalled from the calendar for the Court's San Francisco, California, trial session. Counsel for both petitioners and respondent appeared and were heard. Petitioners' counsel made an oral motion for continuance. Respondent offered no objection and requested that the Court retain jurisdiction and order the parties to file status reports. By Order served April 8, 2022, petitioners' oral motion was granted, petitioners were directed to provide respondent with any additional documents they consider relevant to the resolution of these cases on or before April 21, 2022, and the parties were directed to file either a joint status report or stipulated decision documents on or before May 4, 2022.

On May 4, 2022, the parties filed a Joint Status Report informing the Court that respondent's counsel received an email from petitioners' counsel stating that documentation was being sent to respondent's counsel for review; however, due to a recent illness, respondent's counsel had not been able to obtain and review the documents. The parties requested additional time to file stipulated decision documents or a joint status report. By Order served May 9, 2022, the parties were directed to file either a joint report describing the status of these cases or stipulated decision documents on or before June 3, 2022.

On June 2, 2022, the parties filed a Joint Status Report informing the Court that petitioners had provided documents to respondent, including documents that had been mailed to respondent but not yet received. Respondent requested additional time to file stipulated decision documents or a joint status report. By Order served June 6, 2022, the parties were directed to file on or before July 26, 2022, either a joint report describing the status of the cases or stipulated decision document.

On July 21, 2022, the parties filed a Joint Status Report informing the Court that the parties continue to communicate and that they request additional time for respondent's counsel to coordinate review of documentation with petitioners' counsel.

Upon due consideration, it is hereby

ORDERED that, on or before September 15, 2022, the parties shall file with the Court either stipulated decision documents, a stipulation of settled issues, or a joint status report (or, if a joint status report is not expedient, then separate reports) describing the status of these cases.


Summaries of

Castaneda v. Comm'r of Internal Revenue

United States Tax Court
Jul 26, 2022
No. 10918-20 (U.S.T.C. Jul. 26, 2022)
Case details for

Castaneda v. Comm'r of Internal Revenue

Case Details

Full title:MARIA G. BETANCOURT CASTANEDA, ET AL, Petitioners v. COMMISSIONER OF…

Court:United States Tax Court

Date published: Jul 26, 2022

Citations

No. 10918-20 (U.S.T.C. Jul. 26, 2022)