Opinion
1332-24L
07-30-2024
KEVIN M. HORNER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Elizabeth Crewson Paris Judge.
This case is calendared for trial at the Court's December 2, 2024, Jacksonville, Florida Trial Session.
Pursuant to Rule 93(a), Tax Court Rules of Practice and Procedure, the parties must file with the Court, no later than 45 days after the notice for trial is served, the entire administrative record, stipulated as to its genuineness or, if the parties are unable to file a stipulated administrative record, the Commissioner must file with the Court, no later than 45 days after the notice setting the case for trial is served, the entire administrative record, appropriately certified as to its genuineness by the Commissioner or by an official authorized to act for the Commissioner in such situation. The notice setting this case for trial was served on July 2, 2024. Upon review of the Court's records, it appears that the administrative record is not yet part of the record.
After due consideration, it is
ORDERED that, on or before August 30, 2024, the parties shall (1) file with the Court (1) a stipulation or certification of the administrative record in this case in accordance with Rule 93(a), Tax Court Rules of Practice and Procedure or (2) submit decision documents or file with the Court a status report (jointly, if possible, otherwise separately) detailing the then-present status of this case.