Opinion
9979-22S
02-08-2023
SHUB DEBGUPTA & GARANCE GENICOT, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Adam B. Landy Special Trial Judge
This case is calendared for trial at the Washington, District of Columbia, Trial Session of the Court scheduled to commence on May 30, 2023.
The petition in this case was filed on May 4, 2022. That petition seeks review of the notice of deficiency dated February 7, 2022, and issued to petitioners for their taxable year 2018. Petitioners attached correspondence, dated April 18, 2022, from respondent that he made no changes to their Form 1040 return, as filed, for the taxable year at issue. On June 23, 2022, respondent filed an Answer to the petition generally denying all material allegations of fact or error without the benefit of reviewing petitioners' administrative file.
The premises considered, it is
ORDERED that, on or before March 31, 2023, the parties shall meet and confer, by telephone or in person, regarding the issues raised in the notice of deficiency and the subsequent "No Change" correspondence to determine if any issues remain for review by the Court. It is further
ORDERED that, on or before April 14, 2023, the parties shall electronically file a proposed stipulated decision or status report (preferably a joint report) to inform the Court of the then-present status of this case.