Opinion
3800-20
03-07-2022
Jayce King, f.k.a. Ali Tavana Petitioner v. Commissioner of Internal Revenue Respondent
ORDER
Emin Toro, Judge
This case is currently calendared for further trial during the Court's March 21, 2022, Los Angeles, California, special trial session. On February 4, 2022, respondent filed a Motion for Order to Show Cause Why Proposed Facts and Evidence Should Not be Accepted as Established pursuant to Rule 91(f), Tax Court Rules of Practice and Procedure (Doc. 41). On February 15, 2022, respondent filed a First Supplement to Motion for Order to Show Cause Why Proposed Facts and Evidence Should Not be Accepted as Established (Doc. 43). By Order to Show Cause served February 16, 2022 (Doc. 44), respondent's motion as supplemented was granted and petitioner was directed to file with the Court a response, on or before March 9, 2022, showing why paragraphs 1-8 in respondent's proposed stipulation of facts and evidence marked as Exhibit A together with the exhibits attached to respondent's supplement should not be deemed admitted for the purpose of this case.
On February 28, 2022, the Court held a conference call with the parties to discuss the current status of the case and the Court's Order to Show Cause. During the conference call, respondent informally advised the Court that he received an email from petitioner attaching a signature page to Exhibit A of the Rule 91(f) motion and that the motion is now moot.
As discussed during the conference call, to give the parties additional time to exchange documents and engage in possible settlement discussions, the Court will strike this case from the March 21, 2022, Los Angeles, California, special trial session. As agreed to by the parties, petitioner will forward his amended federal and California tax returns to respondent for review.
The case will be scheduled at a future session of the Court in Los Angeles, California, if the case cannot be resolved by settlement or otherwise.
Upon due consideration, it is hereby
ORDERED that this case is stricken from the March 21, 2022, Los Angeles, California, special trial session. It is further
ORDERED that the Court's Order to Show Cause served February 16, 2022, is hereby discharged. It is further
ORDERED that, on or before May 2, 2022, the parties shall file with the Court either a joint report (or, if that is not expedient, then separate reports) describing the status of the case or a stipulated decision document. It is further
ORDERED that jurisdiction of this case is retained by the undersigned judge.