Opinion
25424-21S
04-29-2022
DONALD SANFORD & SARAH SANFORD, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Elizabeth Crewson Paris, Judge
This case is calendared for trial at the June 13, 2022, Little Rock, Arkansas remote Trial Session of the Court. This case is before the Court on petitioners' Petition filed in this case on July 12, 2021. On April 22, 2022, respondent filed a Status Report informing the Court that petitioner, Sarah Sanford died July 21, 2021, during the pendency of this case. In respondent's report, it states that Ms. Sanford's estate has not been probated nor has an executive or administrator been appointed by a Court of competent jurisdiction. On April 25, 2022, respondent filed a Motion for Continuance of Trial. After due consideration, it is
ORDERED that jurisdiction is retained by this Division of the Court. It is further
ORDERED that respondent's Motion for Continuance of Trial is granted, in that this case is continued off of the June 13, 2022, Little Rock, Arkansas remote Trial Session of the Court. It is further
ORDERED that, on or before August 30, 2022, the parties shall submit decision documents or file a report as to the present status of this case to include the heirs at law. It is further
ORDERED that per the Court's March 25, 2022, Order at docket entry number 7, the time for the parties to file a Stipulation of Facts has been extended to August 30, 2022. It is further
ORDERED that per the Court's March 25, 2022, Order at docket entry number 8, the time for respondent to file a report with the Court to state and include documentation as to whether the penalty shall be assessed has been extended to August 30, 2022.