Opinion
7696-19 10421-21
03-08-2023
THOMAS J. ORT & DEANNE R. ORT, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
ELIZABETH CREWSON PARIS JUDGE
On March 3, 2023, the parties filed with the Court a Joint Status Report at Docket No. 7696-19, docket entry 53 and at Docket No. 10421-21, docket entry 23. The Joint Status Report indicates that respondent will be filing a motion seeking leave to file an amendment to the answer alleging the civil fraud penalty pursuant to section 6663 (a) in the case at Docket No. 10421-21 and petitioner intends to object to respondent's Motion. Respondent requested petitioners' tax returns from 2011, 2008, 2007, 2006 and 2005 from the IRS Service Center and has not yet received the requested returns. These returns may contain relevant evidence relating to a substantial dispute in the case and therefore, the parties request until May 30, 2023, to attempt to secure these returns. The parties have engaged in informal discovery and attempt to complete that discovery informally, but respondent believes that formal discovery may be necessary and may wish to depose several witnesses.
The parties have engaged in further discussions regarding possible settlement, yet, at this point the case remains in a trial posture. The parties have previously entered into two Stipulations of Settled Issues and believe that more Stipulations of Settled Issues can likely be reached. Additionally, the parties will work to conclude a Stipulations of Facts. The parties request that the Court order the parties to file a further Status Report on or before May 30, 2023.
After due consideration, and for cause, it is
ORDERED that, on or before May 30, 2023, the parties shall submit a Proposed Stipulated Decision document or file a Joint Status Report with the Court as to the then-present status of these cases