Opinion
26458-21
08-03-2022
FLAT CREEK RESOURCES, LLC, GREENCONE INVESTMENTS, LLC, TAX MATTERS PARTNER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Christian N. Weiler, Judge.
This case is calendared for trial on the Court's November 28, 2022, Atlanta, Georgia trial session. On August 2, 2022, respondent filed an unopposed Motion for Continuance of Trial and is requesting that this case be restored to the general docket. This case involves the denial by respondent of a charitable contribution deduction arising from the purported donation by Flat Creek Resources, LLC of a conservation easement with respect to real property. The motion states that petitioner has not yet had the opportunity to meet with the IRS Independent Office of Appeals, as provided by I.R.C. § 7803(e)(4); and that the Independent Office of Appeals is currently considering the case.
Upon due consideration, it is
ORDERED that respondent Motion for Continuance of Trial is granted and this case is stricken from the November 28, 2022, Atlanta, Georgia trial session and is continued generally.