Opinion
469-22S
10-31-2023
LEERON GERSHON KALAY & HILLARY NOLL KALAY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Peter J. Panuthos Special Trial Judge
By Notice dated November 23, 2022, this matter was set for trial at a session of the Court in San Francisco, California commencing on March 20, 2023. When the case was called at the trial session on March 20, 2023, respondent's counsel appeared and advised that a basis of settlement had been reached between the parties. A First Stipulation of Facts was proffered to the Court which was filed on March 21, 2023. The stipulation which is executed by the parties indicates that the parties agree that there is a deficiency for the taxable year 2019 in the amount of $5,898.
Despite directions from the Court neither a stipulation nor status report has been filed since the filing of the First Stipulation of Facts. There is no explanation from either party as to why a stipulated decision has not been executed and submitted to the Court. The Court will direct that the parties submit an executed stipulated decision or in the alternative that respondent file an appropriate motion in this case. Premise considered it is hereby
ORDERED that the parties execute and submit to the Court a stipulated decision consistent with the First Stipulation of Facts, on or before December 8, 2023. It is further
ORDERED that in the absence of an agreed stipulated decision, respondent shall file an appropriate motion on or before December 8, 2023.