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Harper v. Comm'r of Internal Revenue

United States Tax Court
Aug 30, 2023
No. 26176-16 (U.S.T.C. Aug. 30, 2023)

Opinion

26176-16

08-30-2023

JEFFREY A. HARPER & KATHERINE M. HARPER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Elizabeth A. Copeland, Judge.

On May 25, 2023, Respondent filed with the Court two motions: 1) a Motion to Stay Proceedings (No Objection) at Index No. 57; and 2) a Motion to Stay Proceedings (Objection) at Index No. 58. The Motion to Stay Proceedings at Index No. 57 was listed with "No Objection" as a clerical error, as Petitioners do object to the granting of this motion. On July 7, 2023, Petitioners filed with the Court a Response to Motion to Stay Proceedings.

On August 22, 2023, the Court held a conference call with the parties in this case. The parties were informed that the Court would like to schedule this case for trial in approximately one year. The parties informed the Court that there is a separate, related case that is pending before the Court that is awaiting a hearing with the Internal Revenue Service's Independent Office of Appeals. If the related case is not resolved at Appeals, there may be grounds to consolidate the two cases for trial.

Upon due consideration, and for cause, it is

ORDERED that respondent's Motion to Stay Proceedings (No Objection) at Index No. 57, filed with the Court on May 25, 2023, is stricken from the Court's record as duplicative and shall not be viewable as part of this case. It is further

ORDERED that respondent's Motion to Stay Proceedings (Objection) at Index No. 58, filed with the Court on May 25, 2023, is denied. It is further

ORDERED that, on or before November 27, 2023, the parties shall file with the Court decision documents or a status report (preferably a joint status report) informing the Court of the then-present status of this case.


Summaries of

Harper v. Comm'r of Internal Revenue

United States Tax Court
Aug 30, 2023
No. 26176-16 (U.S.T.C. Aug. 30, 2023)
Case details for

Harper v. Comm'r of Internal Revenue

Case Details

Full title:JEFFREY A. HARPER & KATHERINE M. HARPER, Petitioner v. COMMISSIONER OF…

Court:United States Tax Court

Date published: Aug 30, 2023

Citations

No. 26176-16 (U.S.T.C. Aug. 30, 2023)