Opinion
23144-22S
05-30-2024
DON MANFRED PETERSON & JACKIE RUTH PETERSON, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Adam B. Landy Special Trial Judge
On October 21, 2022, the Court filed a Petition received from the Petersons disputing the notice of deficiency issued to them for tax years 2019 and 2020. Since more than one calendar year has elapsed between the day the Petition in this case was filed and October 28, 2024, the date of the Salt Lake City, Utah, calendar call and to encourage communication while reducing the need for any further continuances in this case, it is
ORDERED that, on or before July 31, 2024, the parties shall file written reports (jointly or separately): (1) identifying the specific issues remaining in dispute, including the IRS's review of documents provided to substantiate the Petersons' entitlement to the claimed deductions on Schedules C and E attached to their Form 1040 returns for the tax years at issue; (2) discussing whether the parties have met and conferred, either in person or by telephone, to discuss the issues remaining in dispute; (3) describing the efforts that the parties have undertaken or plan to undertake to settle this matter, and (4) informing the Court whether either party plans to file any pretrial motion(s) and, if so, the nature of such motion(s).
If either party believes a telephone conference would be helpful, please contact the undersigned's Chambers Administrator, Linda Thomas, at 202-521-0835 for scheduling purposes.