Opinion
7286-16L
12-02-2021
Clyde Meltzer Petitioner v. Commissioner of Internal Revenue Respondent
ORDER
Emin Toro Judge
This case is currently set for trial during the Court's January 24, 2022, Houston, Texas, trial session.
On November 4, 2021, respondent filed a Motion to Bifurcate (Doc. 92). Respondent moves that the Court bifurcate this proceeding to consider at the January 24, 2022, trial session only the issue of whether petitioner can challenge his Form 1040 tax liabilities for the 2007, 2008, and 2009 tax years.
On November 23, 2021, petitioner filed a Response to Respondent's Motion to Bifurcate (Doc. 94) opposing the motion. The Response maintains that the Court previously denied a similar motion "with prejudice." The Response is mistaken. The Court's July 9, 2019, Order (Doc. 52) provided: "ORDERED that respondent's Motion to Bifurcate is denied without prejudice to renew."
Upon due consideration, it is hereby
ORDERED that respondent's Motion to Bifurcate is granted in that this case is calendared for trial at the January 24, 2022, trial session regarding only the issue of whether petitioner can challenge his Form 1040 tax liabilities for the 2007, 2008, and 2009 tax years (including, for the avoidance of doubt, whether the claim that petitioner signed the relevant Forms 4549, Income Tax Examination Changes, under duress was presented at the collection due process hearing). The undersigned judge expects thereafter to retain jurisdiction over this case.
This Order constitutes official notice of its contents to the parties.