Opinion
9087-24L
11-19-2024
ROGELIO ORTEGA & MAGDALENA ORTEGA, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Adam B. Landy, Judge
Pending before the Court is the Commissioner's Motion for Extension of Time to File the Administrative Record under Tax Court Rule 93(a), filed November 15, 2024.In his motion, the Commissioner states that the parties have engaged in ongoing settlement negotiations which may result in a basis of settlement being reached if they have more time for continued discussions. For cause, it is
ORDERED that the Commissioner's Motion for Extension of Time to File the Administrative Record under Tax Court Rule 93(a), filed November 15, 2024, is granted, and the time to file the administrative record is extended until January 17, 2025. It is further
ORDERED that, on or before January 17, 2025, the parties may file an executed Stipulation of Settled Issues or a Proposed Stipulated Decision in lieu of filing the administrative record as contemplated by Tax Court Rule 93(a).