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Smith v. Comm'r of Internal Revenue

United States Tax Court
Jul 20, 2022
No. 7219-21S (U.S.T.C. Jul. 20, 2022)

Opinion

7219-21S

07-20-2022

RODNEY C. SMITH, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Emin Toro, Judge

This case was calendared for trial during the Court's May 16, 2022, Billings, Montana, remote trial session. On April 21, 2022, respondent filed a Status Report (Doc. 9) informing the Court that petitioner and respondent's IRS Independent Office of Appeals reached a basis for settlement. By Order served April 25, 2022, this case was stricken from the May 16, 2022, Billings, Montana, remote trial session and the parties were directed to file on or before June 15, 2022, either a joint status report describing the status of the case or a stipulated decision document.

On June 15, 2022, respondent filed a Status Report (Doc. 11) requesting additional time to file the decision document in this case. By Order served June 17, 2022, the parties were directed to file on or before July 18, 2022, either a joint status report describing the status of the case or a stipulated decision document.

On July 18, 2022, respondent filed a Status Report (Doc. 13) informing the Court that respondent re-sent a corrected stipulation and decision document to petitioner and has not yet received the documents back from petitioner.

Upon due consideration, it is hereby

ORDERED that, on or before August 18, 2022, the parties shall file with the Court either a joint report (or, if that is not expedient, then separate reports) describing the status of the case or a stipulated decision document.


Summaries of

Smith v. Comm'r of Internal Revenue

United States Tax Court
Jul 20, 2022
No. 7219-21S (U.S.T.C. Jul. 20, 2022)
Case details for

Smith v. Comm'r of Internal Revenue

Case Details

Full title:RODNEY C. SMITH, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Court:United States Tax Court

Date published: Jul 20, 2022

Citations

No. 7219-21S (U.S.T.C. Jul. 20, 2022)