Opinion
13022-20S
02-07-2022
Dennis A. Guptil & Lynn Guptil Petitioners v. Commissioner of Internal Revenue Respondent
ORDER
Mark V. Holmes, Judge
This case is on the March 21, 2022 St. Paul, Minnesota trial calendar, and on January 24, 2022respondent moved without objection for a continuance. In a call with the parties on February 4 the Court learned that this was a small case that featured a bank-deposits analysis and some other substantiation issues. The case was sent to IRS Appeals a year ago, but bounced from one Appeals officer to another with very little progress. This is less than optimal for an S case, and after some discussion respondent agreed to try to settle at IRS Counsel rather than send it back to the AO. Petitioners waived whatever right they have to go to Appeals. The Court will put it on a status-report track and expects at the very least for the IRS to send its bank-deposits analysis to petitioners so that the parties can begin to review it together. It is therefore
ORDERED that respondent's January 24, 2022 motion is granted in that this case is stricken from the Court's March 21, 2022 trial calendar. It is also
ORDERED that this division of the Court retains jurisdiction. It is also
ORDERED that on or before May 4, 2022 the parties shall submit settlement documents or file a status report to describe their progress toward settlement or a narrowing of the issues to be tried.