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Otwell v. Comm'r of Internal Revenue

United States Tax Court
Apr 18, 2023
No. 11927-22S (U.S.T.C. Apr. 18, 2023)

Opinion

11927-22S

04-18-2023

WILLIE B. OTWELL, JR. & DEBRA L. OTWELL, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Eunkyong Choi, Special Trial Judge

This case was calendared for trial at the Court's Standalone Remote trial session, which was scheduled to begin January 17, 2023. On November 29, 2022, respondent filed a Status Report with the Court indicating that a resolution in this case was reached and that they expect to submit to the Court a fully stipulated decision resolving this case. On November 30, 2022, the Court served an Order striking the case from the calendar and giving the parties until March 3, 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 March 2, 2023, respondent filed a Status Report indicating that a settlement had been agreed to and the parties anticipate filing a decision document reflecting the settlement within 45 days. On March 3, 2023, the Court served an Order giving the parties until April 17, 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 17, 2023, respondent filed a Status Report indicating to the Court that during the pendency of this case, the petitioners moved to Louisiana. Documents are in the process of being mailed to petitioners' new address.

Upon due consideration, it is hereby

ORDERED that, on or before June 1, 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.


Summaries of

Otwell v. Comm'r of Internal Revenue

United States Tax Court
Apr 18, 2023
No. 11927-22S (U.S.T.C. Apr. 18, 2023)
Case details for

Otwell v. Comm'r of Internal Revenue

Case Details

Full title:WILLIE B. OTWELL, JR. & DEBRA L. OTWELL, Petitioners v. COMMISSIONER OF…

Court:United States Tax Court

Date published: Apr 18, 2023

Citations

No. 11927-22S (U.S.T.C. Apr. 18, 2023)