Opinion
2244-21
07-11-2023
KIRK A. GROGAN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Emin Toro, Judge
This case was calendared for trial during the Court's April 4, 2022, San Francisco, California, trial session. On March 16, 2022, respondent informally advised the Court that the parties had reached a basis for settlement. By Order served March 29, 2022, among other things, this case was stricken from the April 4, 2022,San Francisco, California, trial session, and the parties were given until May 4, 2023,to file a stipulated decision document or a status report.
On May 4, 2022, respondent filed a Status Report (Doc. 16) reporting that there had been an error with respondent's computations and that (that same day) respondent had re-requested computations and left a voicemail for petitioner's counsel. Respondent requested an additional 60 days to file a decision document or a further status report. By Order served May 6, 2022, the Court granted respondent's request.
Since then, the Court has granted six further requests for extension. Each of the first four requests reported that respondent had recently asked for updated computations due to errors, usually shortly before the Court's deadline. The fifth and sixth requests reported that (1) respondent is in the process of creating decision documents to send to petitioner's counsel, (2) petitioner has requested that the decision documents be held until the decision documents in two related cases (Docket Nos. 2239-21 and 2242-21) are also ready, and (3) one of the other two cases (Docket No. 2239-21) is currently on hold while an abatement for a premature assessment is processed.
On June 20, 2023, respondent filed a Status Report (Doc. 30) that includes a seventh request for a 60-day extension, citing the same reasons provided in the fifth and sixth requests. It is not clear to the Court why it should take more than 15 months to process the decision documents in a fully stipulated case. Further, the Court notes that the status reports filed by respondent over the last year create the impression that petitioner and respondent have expended relatively little effort to close this case.
Given the relevant history, the Court will give the parties a further 30 days to file a stipulated decision document. If the decision document is not filed by the date indicated, the parties should be prepared to appear before the Court at a remote hearing to report in detail on the status of the case, the reasons for the delay, and the efforts the parties have made to close the case.
Upon due consideration, it is hereby
ORDERED that, on or before August 10, 2023, the parties shall file with the Court either a joint report (or, if that is not expedient, then separate reports) describing the status of the case or a stipulated decision document.