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Muniz v. Comm'r of Internal Revenue

United States Tax Court
Sep 12, 2023
No. 37346-21 (U.S.T.C. Sep. 12, 2023)

Opinion

37346-21

09-12-2023

IRVING MUNIZ, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

MARK V. HOLMES JUDGE

This case is on the Court's October 2, 2023 trial calendar for Hartford, Connecticut. The most important issue is whether a K-1 that petitioner received from a close corporation was accurate. The case was continued once on petitioner's promise to obtain counsel. When petitioner moved for a second continuance because his request for the administrative file hadn't borne fruit until late August, we arranged a teleconference. We learned that informal discovery was unlikely to be enough to move the case forward. All agreed that a reasonable next step is for petitioners to subpoena the needed records from the corporation. This will take some time, so it is also reasonable to move the case to a status-report track.

It is therefore

ORDERED that petitioner's September 1, 2023 motion for a continuance is granted in that this case is stricken from the Court's October 2, 2023 trial calendar for Hartford, Connecticut. It is also

ORDERED that this division of the Court retains jurisdiction of this case. It is also

ORDERED that on or before November 13, 2023, the parties file a status report on their progress toward settlement, especially an update on discovery from the close corporation whose records petitioner promises to subpoena.


Summaries of

Muniz v. Comm'r of Internal Revenue

United States Tax Court
Sep 12, 2023
No. 37346-21 (U.S.T.C. Sep. 12, 2023)
Case details for

Muniz v. Comm'r of Internal Revenue

Case Details

Full title:IRVING MUNIZ, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Court:United States Tax Court

Date published: Sep 12, 2023

Citations

No. 37346-21 (U.S.T.C. Sep. 12, 2023)