Niro v. Comm'r of Internal Revenue

Full title: DEAN D. NIRO & PAMELA R. NIRO, Petitioners v. COMMISSIONER OF INTERNAL…

Court: United States Tax Court

Date published: Jul 11, 2023

No. 8699-22S (U.S.T.C. Jul. 11, 2023)

Opinion

8699-22S

07-11-2023

DEAN D. NIRO & PAMELA R. NIRO, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Eunkyong Choi, Special Trial Judge.

ORDER

Eunkyong Choi, Special Trial Judge.

This case was calendared for trial at the Court's Chicago, Illinois, trial session, which was scheduled to begin March 13, 2022. On February 14, 2023, respondent filed a Status Report apprising the Court that a settlement in this case had been reached and that they expect to submit to the Court a fully stipulated decision resolving this case. On February 14, 2023, the Court served an order striking the case from the calendar and giving the parties until April 12, 2023, to file either a signed decision document or file a Status Report apprising the Court of the then-present status of the case. On April 13, 2023, respondent filed a Status Report indicating that decision documents were mailed to petitioner on April 4, 2023 and requests 45 days to receive back and process the documents. On April 14, 2023, the Court served an order giving the parties until May 30, 2023, to file either a signed decision document or file a Status Report apprising the Court of the then-present status of the case. On May 26, 2023, respondent filed a Status Report indicating that he received revised computations and requests 45 days to send, receive back and process the documents. On May 30, 2023, the Court served an order giving the parties until July 10, 2023, to file either a signed decision document or file a Status Report apprising the Court of the then-present status of the case. On July 10, 2023, respondent filed a Status Report with the Court indicating that as of the time of filing the status report, respondent has neither heard from petitioners nor received the signed decision documents and requested 45 days to receive and process the signed document.

Upon due consideration it is hereby

ORDERED that on or before August 24, 2023, the parties shall submit to the Court either a stipulated decision or file a joint report (or separate reports, if preferred) regarding the then-present status of this case.