Opinion
13619-15
09-07-2021
Lakshmana Koka & Vidhyalak Koka Petitioners v. Commissioner of Internal Revenue Respondent
ORDER
Mark V. Holmes Judge
This case and its companion were on the Court's May 23, 2016 trial calendar for San Diego, California. We moved them to a status-report track, and the IRS granted corporate petitioner's request for a private letter ruling that retroactively allowed it S corporation status. This then enabled us to dismiss the corporate case as moot, but required more difficult computations for petitioners in this case. The pandemic and personnel changes in respondent's office further delayed resolution. They recently reported more delays, but asked for one last chance to settle rather than move the case to a pretrial track. It is therefore
ORDERED that on or before September 30, 2021 the parties shall submit settlement documents or file another status report on their progress that includes their estimates of trial time.
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