Harding v. Comm'r of Internal Revenue

Full title: ROBERT HARDING, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Court: United States Tax Court

Date published: May 31, 2024

No. 15010-22S (U.S.T.C. May. 31, 2024)

Opinion

15010-22S

05-31-2024

ROBERT HARDING, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Adam B. Landy, Special Trial Judge.

ORDER

Adam B. Landy, Special Trial Judge.

On June 21, 2022, the Court filed a Petition received from Mr. Harding disputing the notice of deficiency issued to him for tax year 2018. On February 28, 2023, this case was set for trial at the Court's Salt Lake City, Utah, trial session commencing on June 20, 2023. At the calendar call on June 20, 2023, the Court specially recognized Derek Anderson, an attorney who has not entered an appearance in this case. Mr. Anderson orally requested a continuance on Mr. Harding's behalf stating that he was recently retained, which the Court granted and requested a proposed stipulated decision or status report by August 25, 2023. On August 15, 2023, the Commissioner filed a status report stating that parties needed additional time to potentially resolve the issues raised in the notice of deficiency and the additional net operating loss issue raised by Mr. Harding.

Since more than one calendar year has elapsed between the day the Petition in this case was filed and October 28, 2024, the date of the Salt Lake City, Utah, calendar call and to encourage communication while reducing the need for a continuance in this case, it is

ORDERED that, on or before July 31, 2024, the parties shall file written reports (jointly or separately): (1) identifying the specific issues remaining in dispute, including the status of Mr. Harding's net operating loss claim; (2) discussing whether the parties have recently met and conferred, either in person or by telephone, to discuss the issues remaining in dispute; (3) describing the efforts that the parties have undertaken or plan to undertake to settle this matter, and (4) informing the Court whether either party plans to file any pretrial motion(s) and, if so, the nature of such motion(s).

If either party believes a telephone conference would be helpful, please contact the undersigned's Chambers Administrator, Linda Thomas, at 202-521-0835 for scheduling purposes.