Opinion
15961-18 16273-18
04-02-2024
MICHAEL RAY MORENO, ET AL., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Mark V. Holmes, Judge
These cases were on the December 18, 2023 Los Angeles, California trial calendar, and are the oldest ones on that calendar. We had thought they were finally headed to settlement, but then Ms. Cleveland died suddenly. We ordered respondent to report back on whether there had been any progress in substituting someone for Ms. Cleveland as a party in her case, any progress in transmitting respondent's administrative files in electronic form to Mr. Moreno, and the parties' views in the Moreno case on whether it makes sense to sever the cases if the parties in that case settle.
Respondent now reports that one of Ms. Cleveland's sisters has now produced a will naming her as executrix. He has still not reviewed the administrative file and sent it on to Mr. Moreno. This means respondent still has not discussed with him the severance of his case from his ex-wife's.
We will try again. It is
ORDERED that on or before May 13, 2024, respondent shall file a status report describing any progress in substituting the executrix for Ms. Cleveland as a party in her case, any progress in transmitting respondent's administrative files in electronic form to Mr. Moreno, and the parties' views in the Moreno case on whether it makes sense to sever the cases if the parties in that case settle.