Opinion
6680-21
07-17-2024
FFT OE, LLC, OE GRANITE, LLC, TAX MATTERS PARTNER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Elizabeth Crewson Paris Judge
On September 12, 2022, respondent filed: (1) a Motion for Partial Summary Judgment; (2) a Memorandum of Law in Support of Respondent's Motion for Partial Summary Judgment; and (3) a Declaration of Kristen Nygren, docket entries 13 through 15, respectively. The Declaration of Kristen Nygren was subsequently redacted and filed at docket entry 33, and docket entry 15 has been sealed.
On October 11, 2022, petitioner filed: (1) a Response in Opposition to the Supplement to Respondent's Motion for Partial Summary Judgment; (2) a Declaration of Kevin Bronski in Support of Response to Motion for Partial Summary Judgment; and (3) a Declaration of Katie Pace Quattlebaum in Support of Response to Motion for Partial Summary Judgment, docket entries 20 through 22, respectively.
On January 13, 2023, docket entry 26, respondent filed a Reply to Petitioner's Response in Opposition to Motion for Partial Summary Judgment.
By Order dated March 5, 2024, docket entry 35, the Court set respondent's Motion for Partial Summary Judgment, filed September 12, 2022, docket entry 13, for Hearing at the Court's March 25, 2024, Washington, D.C., remote Special Trial Session.
By Order dated March 14, 2024, docket entry 38, the Court directed the parties, on or before March 25, 2024, to file any supplemental responses to respondent's Motion for Partial Summary Judgment, filed September 12, 2022, docket entry 13.
On March 21, 2024, docket entry 39, petitioner filed an unopposed Motion for an Extension of Time to file supplemental responses to respondent's Motion for Partial Summary Judgment, requesting that the Court extend the time to file supplemental responses to May 6, 2024. Petitioner's Motion stated that respondent submitted a settlement offer to petitioner on March 1, 2024, with a deadline to respond by May 1, 2024. Petitioner indicated that if it were to accept the settlement offer, that it would fully resolve the case and obviate the need for the Court to decide respondent's Motion for Partial Summary Judgment. On March 27, 2024, docket entry 42, the Court granted petitioner's Motion for an Extension of Time.
The Court granted subsequent Motions for an Extension of Time to file supplemental responses on May 6, 2024, docket entry 52, on May 23, 2024, docket entry 54, and on June 28, 2024, docket entry 56, to permit the parties to continue settlement discussions.
On July 15, 2024, docket entry 57, the parties filed a Joint Status Report indicating that the parties have reached a basis for settlement in this case, and the settlement resolves all issues. The parties request 30 days to submit decision documents.
Upon due consideration, it is
ORDERED that, on or before July 26, 2024, the parties shall file a Joint Status Report (or, if that is not possible, then separate reports) advising the Court whether the parties agree that respondent's pending Motion for Partial Summary Judgment, filed September 12, 2022, docket entry 13, can be dismissed as moot without prejudice. It is further
ORDERED that, on or before August 15, 2024, the parties shall submit decision documents or file a Joint Status Report (or, if that is not possible, then separate reports) with the Court as to the then-present status of this case.