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Smith v. Comm'r of Internal Revenue

United States Tax Court
Nov 1, 2024
No. 3003-24 (U.S.T.C. Nov. 1, 2024)

Opinion

3003-24

11-01-2024

AUSTIN SMITH & COLEEN N. SMITH, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Adam B. Landy Judge

Since more than one calendar year will pass between the day the Petition in this case was filed on February 23, 2024, and March 3, 2025, the date of the Houston, Texas, calendar call and to encourage communication while reducing the need for a continuance, it is

ORDERED that, on or before December 17, 2024, the parties shall file a joint written report: (1) identifying the specific issues remaining in dispute, (2) discussing whether the parties have met and conferred, either in person or by telephone, to discuss the issues remaining in dispute or whether this case remains under the IRS Independent Office of Appeals' jurisdiction; (3) describing the efforts that the parties have undertaken or plan to undertake to settle this matter, and (4) informing the Court whether either party plans to file any pretrial motion(s) and, if so, the nature of such motion(s). It is further

ORDERED that, on or before December 17, 2024, the parties shall file a proposed stipulated decision in lieu of the above-referenced written report.

If a party believes a telephone conference would be helpful, please contact the undersigned's Chambers Administrator at 202-521-0835 for scheduling purposes.


Summaries of

Smith v. Comm'r of Internal Revenue

United States Tax Court
Nov 1, 2024
No. 3003-24 (U.S.T.C. Nov. 1, 2024)
Case details for

Smith v. Comm'r of Internal Revenue

Case Details

Full title:AUSTIN SMITH & COLEEN N. SMITH, Petitioners v. COMMISSIONER OF INTERNAL…

Court:United States Tax Court

Date published: Nov 1, 2024

Citations

No. 3003-24 (U.S.T.C. Nov. 1, 2024)