Opinion
5775-22S
03-09-2023
DANIEL JACOB COX MALYSZKA & STEVEN COX MALYSZKA, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Eunkyong Choi Special Trial Judge
This case was calendared for trial at the Court's Standalone Remote trial session, which is scheduled to begin January 17, 2023. On December 1, 2022, respondent filed a Status Report with the Court indicating that in June 2022, petitioner Steven Cox Malyszka died and that respondent has determined that In June 2022, petitioner Daniel Cox Malyszka was a victim of identity theft in taxable year 2018 and did not earn any income from Amazon Payments, Inc. in 2018. Therefore, respondent plans to concede this case in full but recognizes petitioners need time to deal with the estate. On December 7, 2022, the Court served an Order striking the case from the calendar and giving the parties until March 6, 2023, to file either a signed decision document or file a Status Report apprising the Court of the then-present status of the case. On March 6, 2023, respondent filed a Status Report indicating that the issue of the representation of the decedent is not yet resolved and requested more time to do so.
Upon due consideration, it is hereby
ORDERED that, on or before May 8, 2023, the parties shall submit to the Court either a stipulated decision or file a joint report (or separate reports, if preferred) regarding the then-present status of this case.