Opinion
28094-21S
07-24-2023
SHEILA SHANAHAN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Eunkyong Choi Special Trial Judge
This case was calendared for trial at the Court's Standalone, Remote trial session, which was scheduled to begin January 17, 2023. On January 17, 2023, this case was called, there was no appearance by nor anyone on behalf of petitioner. Respondent's Counsel appeared and was heard. At that time respondent informed the Court that a basis for settlement in this case had been reached and that respondent requests more time to file a signed decision document. On January 20, 2023 the Court served an Order on the parties giving them until March 20, 2023, to file either a signed decision document or file a Status Report apprising the Court of the then present status of the case. On March 20, 2023, respondent filed a Status Report indicating that respondent was creating decision documents to send to petitioner. On March 21, 2023, the Court served an Order on the parties giving them until April 19, 2023, to file either a signed decision document or file a Status Report apprising the Court of the then present status of the case. On April 19, 2023, respondent filed a Status Report indicating that respondent was sending decision documents to petitioner concurrent with this filing and requested 60 days to receive back and process a decision document. On April 20, 2023, the Court served an Order on the parties giving them until June 20, 2023, to file either a signed decision document or file a Status Report apprising the Court of the then present status of the case. On June 20, 2023, respondent filed a Status Report indicating that petitioner recently reached out to respondent via email with questions regarding the decision document provided to her. Respondent is trying to set up a meeting to discuss the terms of the decision document with petitioner at a time that works for both parties and respondent requests 60 days to receive back and process a decision document. On June 21, 2023, the Court served an Order on the parties giving them until July 21, 2023, to file either a signed decision document or file a Status Report apprising the Court of the then present status of the case. On July 21, 2023, respondent filed a Status Report indicating that respondent is still in the process of modifying the decision document and making sure all parties are amenable to the terms of the document. Petitioner is also working on finding advice from tax experts and that respondent requests another 90 days to file either a Status Report or the decision document with the court.
Upon due consideration, it is hereby
ORDERED that, on or before October 23, 2023, the parties shall submit to the Court either a stipulated decision or file a joint report (or separate reports, if preferred) regarding the then-present status of this case.