Opinion
16833-22S
11-03-2023
RACHEL RENEE EMERSON & MARK CHARLES EMERSON, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Adam B. Landy Special Trial Judge
This case is calendared for trial at the standalone remote trial session of the Court scheduled to commence on November 13, 2023. Pursuant to a conference call held with the parties on November 2, 2023, it is
ORDERED that, on or before November 8, 2023, the parties shall submit a stipulation of settled issues resolving those issues no longer in dispute in this deficiency case, and the parties shall file an appropriate joint motion. In the alternative, the parties may file a proposed stipulated decision resolving all issues raised in the notice of deficiency.