Opinion
17947-21L
02-24-2023
JEFFREY L. RIDDLE & CHARLOTTE RIDDLE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
DAVID GUSTAFSON JUDGE
Our order of September 28, 2022 (Doc. 10), directed (1) that "on or before December 27, 2022, the IRS shall offer to petitioners a supplemental hearing" by December 27, 2022, and (2) "that, on or before January 30, 2023, the parties shall file with the Court a joint report (or, if that is not expedient, then separate reports), describing the status of the case and proposing a schedule for further proceedings, to which they shall attach a copy of any supplemental notice issued to petitioner." On January 4, 2023, the Commissioner filed a motion for extension of time (Doc. 11) as to the date of the supplemental hearing, requesting that it be extended 60 days from the date of filing--i.e., to March 6, 2023. We stamp-granted that motion and thus allowed that extension as to the supplemental hearing.
However, contrary to Rule 54(b) (prohibiting "Joinder of Motions"), the motion also requested on its second page that the January 30, 2023, deadline for filing the status report "be moved to a later date" not specified. The granting of the motion had no effect as to this second request for relief in the motion. Consequently, according to the Court's internal records, the status report due was still due January 30, 2023, and the case came to our attention because the status report now appears to be several weeks overdue. It is
ORDERED that the parties shall hereafter comply with Rule 54(b). It is further
ORDERED that our order of September 28, 2022, is hereby modified, in that the parties shall, no later than March 10, 2023--and every 60 days thereafter--file a status report in compliance with that order.