Opinion
28153-21SL
09-18-2024
EMILY CHRISTINE SHORT, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Peter J. Panuthos, Special Trial Judge
This matter has been delayed since the filing of a Petition on October 25, 2021. When the case was called and recalled at the trial session of the Court on April 2, 2024, petitioner asked for additional time to seek either an installment agreement or offer in compromise with the Internal Revenue Service (IRS). Since that date, respondent reports that neither has been filed with the IRS; however, petitioner apparently indicated that there was a change in circumstances and that she would be filing a proposed collection alternative.
The Court will provide the parties one further delay in order to provide petitioner an opportunity to file the proposed collection alternative as promised. If petitioner does not submit such filing to respondent by October 4, 2024, the Court will be inclined to act on respondent's Motion for Summary Judgment, filed February 2, 2024.
Premises considered, it is hereby
ORDERED that the parties shall, on or before October 11, 2024, file a further written report (joint or separate) advising with specificity as to the then present status of this case, which shall describe in detail the progress of the proposed collection alternative.