Opinion
10602-22 10721-22
07-15-2024
GAETANO PATRINOSTRO, ET AL., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Mark V. Holmes, Judge
The lower-numbered case was on the Court's May 1, 2023 San Francisco, California trial calendar. It's based on a notice of deficiency that the IRS sent to the owner of a restaurant in Sonoma County for his 2015 tax year. We learned earlier this year that the IRS had audited the Patrinostros for their 2016 tax year for similar reasons. We consolidated and moved them to a status-report track for now.
The case has proceeded unusually - the parties have settled the later year, but petitioner has produced little-to-no discovery for the earlier year despite respondent's informal requests for documents. We spoke with the parties today. Mr. Patrinostro promised to get his 2015 records to his CPA within a week. He promised on behalf of his CPA that they will send those records to respondent's counsel.
This should lead to a settlement. But we told the parties to expect that these cases will end up on the January 2025 San Francisco trial calendar if these deadlines are not met. It is therefore
ORDERED that on or before August 16, 2024 the parties shall file decision documents or respondent shall file a status report describing progress in completing discovery and moving these cases to settlement.