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Nixon v. Comm'r of Internal Revenue

United States Tax Court
Dec 18, 2023
No. 9040-23S (U.S.T.C. Dec. 18, 2023)

Opinion

9040-23S

12-18-2023

SEAN M. NIXON & KELLY NIXON, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Tamara W. Ashford Judge

This case is currently calendared for trial at the Session of the Court commencing on January 29, 2024, in Tampa, Florida. On December 14, 2023, pursuant to the Court's Standing Pretrial Order served on the parties on September 13, 2023, respondent's counsel filed a Status Report, apprising the Court of the then present status of this case. Respondent's counsel reports that the parties have reached a basis for settlement, resolving all issues in this case. Respondent's counsel further reports that the Internal Revenue Service prematurely assessed the amount determined in the notice of deficiency dated March 3, 2023, that is the basis for the Court's jurisdiction in this case. Respondent's counsel requests that the Court allow an additional 90 days to abate the premature assessment and for the preparation and execution of decision documents. Upon due consideration, it is hereby

ORDERED that this case is stricken for trial from the January 29, 2024, Tampa, Florida Trial Session of the Court. It is further

ORDERED that jurisdiction of this case is retained by this Division of the Court. It is further

ORDERED that the parties shall, on or before March 18, 2024, electronically submit to the Court an agreed stipulated decision document or file status reports, separately or jointly, apprising the Court of the then present status of this case.


Summaries of

Nixon v. Comm'r of Internal Revenue

United States Tax Court
Dec 18, 2023
No. 9040-23S (U.S.T.C. Dec. 18, 2023)
Case details for

Nixon v. Comm'r of Internal Revenue

Case Details

Full title:SEAN M. NIXON & KELLY NIXON, Petitioners, v. COMMISSIONER OF INTERNAL…

Court:United States Tax Court

Date published: Dec 18, 2023

Citations

No. 9040-23S (U.S.T.C. Dec. 18, 2023)