Opinion
14805-18 14817-18
09-03-2021
Allen K. Loftis, et al., Petitioners v. Commissioner of Internal Revenue, Respondent
ORDER
David Gustafson Judge
The petitioners in these two consolidated cases are married and evidently filed joint returns for the years at issue. The IRS issued a statutory notice of deficiency to both petitioners, and each of them filed a petition in the Tax Court.
From status reports that the parties have filed and from a telephone conference between the Court and the parties, the undersigned judge developed the impression that the parties expected to resolve this case by a stipulated decision. However, on August 25, 2021, respondent filed status reports that state as follows:
1. On July 29, 2021, respondent's Centralized Innocent Spouse Operations Unit (CCISO) sent respondent a copy of a Form 8857, Request for Innocent Spouse Relief, that had been received from petitioner, Terry L. Loftis, on April 26, 2021. The Form 8857 included the same tax years at issue in this deficiency case, tax years 2013, 2014, and 2015.
2. CCISO is currently reviewing Ms. Loftis' request for innocent spouse relief.
It is
ORDERED that, no later than October 29, 2021, and every 60 days thereafter, the parties shall file a joint status report (or, if that is not expedient, then separate reports) that shall include their recommendations as to further proceedings in these cases.
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