Opinion
37346-21
06-10-2024
IRVING MUNIZ, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Mark V. Holmes, Judge.
This case was 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. Informal discovery proved inadequate to move the case forward. Petitioner's attempts to take a third-party deposition did not succeed so we spoke with the parties today to figure out how to move the case forward. Petitioner made the reasonable suggestion that he again notice a deposition of the third party. If it works, the case will likely be on a settlement track; if it doesn't, the next step is likely to be an order to show cause to the third party for why the Court shouldn't exercise its contempt power.
It is therefore
ORDERED that on or before July 19, 2024, the parties file a status report on their progress toward settlement, especially their progress in getting discovery from a responsible person at United American Steel of Virginia. It would be helpful if the parties could include contact information for that entity and the individual that petitioner is trying to depose.