Opinion
30713-21
01-02-2024
BONNIE MORRIS, DECEASED, EMMA MORRIS DOWNEY, EXECUTOR, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Mark V. Holmes, Judge
This case was on the Court's June 12, 2023 trial calendar for Buffalo, New York. We continued the case due to the petitioner's death and the resulting need for estate proceedings. Respondent recently reported that the Independent Office of Appeals has rejected the proposed settlement. Respondent has spoken with petitioner's counsel and is in the process of reviewing materials supporting the petitioner's position. The parties will discuss whether a basis for settlement exists after respondent completes review of petitioner's documents.
It is therefore
ORDERED that on or before January 29, 2024 the parties submit decision documents or respondent file a status report describing any progress.
The parties should be aware that the Court will return to Buffalo for a trial session beginnng April 9, 2024. If this case does not settle, it is highly likely to be added to that calendar.