Opinion
4801-22
01-10-2024
ANTHONY J. SELLA & PEGGY SELLA, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Christian N. Weiler, Judge
On January 8, 2024, the parties filed a joint status report. The report informs the Court that on December 20, 2023, respondent's counsel emailed petitioners' counsel asking for additional information and documents to support the credit taken on the 2019 tax return that respondent disallowed on the notice of deficiency. Petitioners' position for taking this credit has been that they had an overpayment on the 2016 tax return that they are taking as a credit on the 2019 tax return, which generates a refund in the 2019 tax year. Respondent may no longer agree with this position taken by petitioners and will need time to do additional research into this issue. As part of that research, respondent will also be looking into whether there are jurisdictional issues for the Court because the 2016 tax year may be implicated and that tax year is not at issue on the notice of deficiency. The parties are requesting additional time for petitioners to produce the information and documents, and respondent will need additional time to review and complete his research.
Given due consideration to the foregoing, it is
ORDERED that on or before July 5, 2024, the parties shall file either a proposed stipulated decision document or a joint report (or separate reports, if necessary) regarding the status of this case.