Opinion
680-21
02-14-2023
JOSH W PITTMAN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Mark V. Holmes Judge
This case is on the Court's March 6, 2023 trial calendar for Dallas, Texas, and arises mostly from questions of substantiation because petitioner was late in filing. The parties moved for a second continuance, so we spoke with them today to discuss how to move the case closer to settlement. We learned that petitioner has submitted the missing return, but supporting it with substantiating evidence has been slow. Petitioner promised to supply any remaining substantiation within three weeks, and it will take some time for the parties to review those records, so it is
ORDERED that the parties' February 6, 2023 motion for a continuance is granted in that this case is stricken from the Court's March 6, 2023 trial calendar for Dallas, Texas. It is also
ORDERED that this division of the Court retains jurisdiction. It is also
ORDERED that on or before March 7, 2023 petitioner will produce to respondent's counsel all remaining records that he believes substantiates his claimed deductions for the tax year at issue in this case. Any records that he does not produce to the IRS will not be allowed into evidence in any trial of this case. It is also
ORDERED that on or before May 8, 2023 the parties shall submit settlement documents or file a status report describing their progress.