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Kaye v. Comm'r of Internal Revenue

United States Tax Court
Jul 1, 2024
No. 5691-23L (U.S.T.C. Jul. 1, 2024)

Opinion

5691-23L

07-01-2024

VLADIMIR KAYE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Mark V. Holmes Judge

This collection-due-process case was on the December 18, 2023 Los Angeles, California trial calendar. Respondent moved without objection for a continuance. Petitioner may be seeking anything from a remand to a collection alternative to a challenge to his underlying liability. Respondent is willing to try to solve the case holistically by discussing all these possible outcomes so as to liberate it from the formal constraints and limitations of judicial review. Petitioner stated that he's willing to try as well. This would avoid problems with the scope of review and lengthy delays that remand would likely cause if that was where the case headed.

The parties had made good progress in informal discovery but needed more time to obtain and review additional information and documents which could lead to resolution of some or all of the issues in this case.

Respondent recently reported that petitioner reports that petitioner has reportedly had major health challenges. The parties need additional time to review information and documents and, if necessary, to receive outstanding documents which could lead to resolution of some or all of the issues in this case. This is reasonable for now and it is therefore

ORDERED that on or before September 13, 2024 the parties submit decision documents or file a joint status report describing their progress in exchanging documents and moving toward settlement.


Summaries of

Kaye v. Comm'r of Internal Revenue

United States Tax Court
Jul 1, 2024
No. 5691-23L (U.S.T.C. Jul. 1, 2024)
Case details for

Kaye v. Comm'r of Internal Revenue

Case Details

Full title:VLADIMIR KAYE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Court:United States Tax Court

Date published: Jul 1, 2024

Citations

No. 5691-23L (U.S.T.C. Jul. 1, 2024)