Opinion
20441-19L
09-08-2021
Frank Ciolli Petitioner v. Commissioner of Internal Revenue Respondent
ORDER
Mark V. Holmes, Judge
This case was on the Court's October 19, 2020 trial calendar for New York City. Although it arose from a notice of determination to collect unpaid tax, respondent has since agreed that petitioner may challenge his underlying tax liability for 2013. They had reported that this year is being worked on at IRS Exam together with other tax years, but recently reported a disagreement and referral back to counsel for trial preparation. This prompted us to speak with the parties on September 7, 2021. We learned that Mr. Ciolli has filed returns for those other years and that the Commissioner has seemingly accepted them. We also learned that Mr. Ciolli's now-cured delinquency in filing his returns has created a strong possibility that a settlement may be in the works. In other words, the case may winding down and not blowing up.
It may stay on the status-report track for now. The parties reasonably suggest looking in again in a month, and it is
ORDERED that on or before October 7, 2021 the parties submit settlement documents or file a joint status report to describe their progress toward settlement or a narrowing the issues to be tried.
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