Opinion
7718-20
03-09-2022
Paul M. Mann & Carolyn S. Mann Petitioners v. Commissioner of Internal Revenue Respondent
ORDER
EMIN TORO, JUDGE
On December 27, 2021, petitioners filed a Motion to Shift Burden of Proof (Doc. 24). On January 10, 2022, the Court held a conference call with the parties to discuss, among other things, petitioners' motion. On January 24, 2022, this case was called from the calendar during the Court's January 24, 2022, Houston, Texas, remote trial session. Counsel for both petitioners and respondent appeared and were heard. By Order served January 26, 2022, petitioners' motion was held in abeyance and the undersigned judge retained jurisdiction.
On March 3, 2022, respondent filed a Status Report (Doc. 33) informing the Court that the parties have reached a basis for settlement that fully resolves all of the issues in this case. Upon due consideration, it is hereby
ORDERED that petitioners' Motion to Shift Burden of Proof filed December 27, 2021, is denied as moot. It is further
ORDERED that, on or before April 7, 2022, the parties shall file with the Court either a joint report (or, if that is not expedient, then separate reports) describing the status of the case or a stipulated decision document.