Opinion
11450-20L
08-14-2023
GAYLIN A. LARSON & DIANE M. LARSON, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Mark V. Holmes, Judge
This case was on the March 21, 2022 St. Paul, Minnesota trial calendar, but we continued it because petitioners hoped to resolve the case through audit reconsideration. The parties recently reported that they have made significant progress toward resolution - settling the tax owed, but not yet penalties and interest. Petitioners are requesting penalty abatement and partial abatement of interest. Petitioners will appeal the audit reconsideration determination as to the penalties and interest. This will take some time so it is
ORDERED that on or before October 23, 2023 the parties shall file a status report to describe their progress toward settlement and any progress in petitioners' appeal of the audit reconsideration.