Opinion
26800-16
01-07-2022
Steven M. Rubinstein & Pamela B. Rosa-Rubinstein Petitioners v. Commissioner of Internal Revenue Respondent
ORDER
Patrick J. Urda, Judge.
This case was continued from the Court's October 2020 Miami, Florida, remote trial session, and jurisdiction was retained by the undersigned.
On December 27, 2021, respondent filed a status report indicating that this case is related to two other cases and that the parties would like to resolve these cases simultaneously. The parties have filed a stipulation of settled issues resolving all issues except for the innocent spouse relief for petitioner Pamela B. Rosa-Rubinstein. In this status report, respondent noted that Ms. Rosa-Rubinstein has been granted full innocent spouse relief for the taxable years 2001 through 2007, and 2009 pursuant to section 6015(b). Respondent's computation division will need to make the deficiency and penalty computations manually, rather than by its usual method via computer program. Therefore, respondent estimates the parties will need another 60 to 75 days to finalize decision documents for this case. Upon due consideration, it is
ORDERED that, on or before March 21, 2022, the parties shall file a stipulated decision document or a joint status report (or separate reports, if that is more expedient) as to the then-present status of this case.