Sorensen v. Comm'r of Internal Revenue

Full title: CHRIS SORENSEN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Court: United States Tax Court

Date published: Apr 19, 2022

No. 20284-19 (U.S.T.C. Apr. 19, 2022)

Opinion

24798-18

04-19-2022

CHRIS SORENSEN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

David Gustafson Judge

ORDER

David Gustafson Judge

Trial in these consolidated cases--Nos. 24797-18, 24798-18, 20284-19, 20285-19--is scheduled to begin July 18, 2022. On April 18, 2022, the Commissioner filed in each case a motion for partial summary judgment on the issue of written supervisory approval of penalty under section 6751(b) (1). It is

ORDERED that, no later than May 16, 2022, petitioners shall file a response. It is further

ORDERED that, no later than June 6, 2022, the Commissioner shall file a reply.