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Cavallaro v. Comm'r of Internal Revenue

United States Tax Court
Nov 28, 2022
No. 1128-21 (U.S.T.C. Nov. 28, 2022)

Opinion

1128-21 1129-21 1130-21

11-28-2022

CHRISTINA CAVALLARO, TRANSFEREE, ET AL., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Peter J. Panuthos Special Trial Judge

On November 16, 2022, during a remote Session, the Court held a hearing to address petitioners' Motion to Stay Proceedings, filed November 1, 2021.

Petitioners moved to stay the proceedings in these cases until the Internal Revenue Service's Independent Office of Appeals ("Appeals") has either settled the cases or assigned them to respondent's counsel for trial preparation. Petitioners represented that respondent had transferred the cases to Appeals. Petitioners had further requested a "global settlement conference" with all interested parties to attend.

Respondent objects to the motion, on the basis that Appeals has determined that consideration of these cases is not appropriate at this time because of the filing of the respondent's Motion for Summary Judgment, filed October 7, 2021, and that a stay would continue to delay this litigation.

At the hearing the Court questioned respondent as to why these cases were forwarded to Appeals, when only a short time later he filed a motion for summary judgment, which caused that office to conclude that they could not move forward with a settlement conference. Counsel for respondent did not provide a satisfactory answer to the Court. Despite this apparent inconsistent activity by respondent's counsel, the Court is not prepared to order Appeals to conduct settlement negotiations with petitioners. Given the filing of the Motion for Summary Judgment, the appropriate next step in this matter is for petitioners to respond to said motion. Since the filing of respondent's Motion for Summary Judgment was more than one year ago, petitioners have had ample time to consider a response.

Upon due consideration, it is, ORDERED that petitioners' Motion to Stay Proceedings, filed November 1, 2021, is denied. It is further

ORDERED that petitioners shall, on or before January 20, 2023, file a response to respondent's Motion for Summary Judgment, filed October 7, 2021.


Summaries of

Cavallaro v. Comm'r of Internal Revenue

United States Tax Court
Nov 28, 2022
No. 1128-21 (U.S.T.C. Nov. 28, 2022)
Case details for

Cavallaro v. Comm'r of Internal Revenue

Case Details

Full title:CHRISTINA CAVALLARO, TRANSFEREE, ET AL., Petitioner v. COMMISSIONER OF…

Court:United States Tax Court

Date published: Nov 28, 2022

Citations

No. 1128-21 (U.S.T.C. Nov. 28, 2022)