Opinion
25262-21S
03-24-2022
JOSEPH MICHAEL MACLELLAN & CAROLYN LACEY MACLELLAN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Adam B. Landy Special Trial Judge
This case is scheduled for trial at the remote trial session of the Court scheduled to commence at Portland, Maine on May 16, 2022. On July 7, 2021, petitioners filed a petition to commence this case seeking review of a notice of deficiency (notice) issued to them for their 2018 tax year. On November 1, 2021, the Court received a letter dated, October 26, 2021, from petitioners stating that they believed all issues raised in the notice had been resolved. Petitioners attached correspondence from respondent suggesting that petitioners are entitled to an overpayment for taxable year 2018. Respondent filed an answer on November 12, 2021.
Upon due consideration, it is
ORDERED that, on or before April 15, 2022, the parties shall file a settlement stipulation and proposed stipulated decision or a status report (preferably a joint report) to inform the Court of the then-present status of this case. In any such status report, the parties shall state what issues, if any, remain for the Court's consideration. 1