Opinion
490-17S
06-13-2022
RENATHA LOVETTE MCCAULEY & LEM E. MCCAULEY, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Adam B. Landy, Special Trial Judge
This case is calendared for trial at the October 11, 2022, Atlanta, Georgia, Trial Session of the Court.
On January 6, 2017, petitioners filed a petition for review of a Notice of Deficiency issued to them for taxable year 2013. Petitioners dispute respondent's disallowance of dependency exemptions, child tax credits, and the earned income credit. In a status report, filed May 31, 2022, respondent stated that the parties had reached a basis for settlement, but petitioners had not yet returned the proposed stipulated decision.
The Court directs the parties to file reports (jointly or separately): (1) identifying the specific issues remaining in dispute, (2) describing the efforts that the parties have undertaken or plan to undertake to settle this matter, and (3) informing the Court whether the party plans to file any pretrial motion(s) and, if so, the nature of such motion(s).
Upon due consideration, it is
ORDERED that, on or before July 22, 2022, the parties shall file written reports with the Court as more fully described in this order or in the alternative, the parties may electronically file a proposed stipulated decision.