Opinion
5188-21S
03-30-2022
Courtney C. Ferguson & Steven S. Ferguson, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Diana L. Leyden Special Trial Judge
This case is calendared for trial at the April 18, 2022, Miami, Florida, Trial Session of the Court.
On January 11, 2022, petitioners filed a Motion for Reasonable Litigation or Administrative Costs. Petitioners also filed two affidavits in support of the motion on the same day. Respondent filed a response to that motion and contended that, because the case was then before the IRS Independent Office of Appeals, the motion was premature. By Order served February 23, 2022, the Court directed petitioners to file a written reply to respondent's response by March 9, 2022. Petitioners failed to respond.
On March 23, 2022, respondent filed a Motion For Leave To File Out Of Time Status Report, and lodged a Status Report. On March 25, 2022, the parties filed a proposed stipulated decision. In the proposed stipulated decision, the parties stipulated that petitioners are not entitled to administrative and litigation costs under I.R.C. § 7430. Upon due consideration and for cause, it is
ORDERED that respondent's Motion For Leave To File Out of Time Status Report is granted, and the Clerk of the Court shall file the Status Report, lodged March 23, 2022, as of the date of this Order. It is further
ORDERED that petitioners' Motion for Reasonable Litigation or Administrative Costs, filed on January 11, 2022, is denied as moot.