Opinion
266-21
03-22-2023
REITA K. KIKER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Mark V. Holmes Judge
This case was on the Court's April 4, 2022 trial calendar for Los Angeles, California. On January 3, 2022, respondent moved without opposition to continue it. The case is relatively low-value and seemed to arise from run-of-the-mill unreported income. But in a phone call with the parties on January 11, 2022 we learned it is one of a cluster of cases arising from the same variation of an estate-planning tool, the strength of which is likely to be resolved in an case that is much further along in litigation. That case is Furrer v. Commissioner, docket number 7633-19. The parties suggested waiting to see what happens in that case. The Court recently entered decision in that case, so it is
ORDERED that on or before May 22, 2023 the parties shall file a status report stating their views on whether this case seems headed to settlement or requires a pretrial order.