Opinion
11213-23
09-25-2024
ANGELA PATRICE SPARKS & JACOB MICHAEL CHRISTOPHER BULLOCK, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Lewis R. Carluzzo, Chief Special Trial Judge.
This case for the redeterminations of deficiencies is before the Court on a joint oral motion for continuance, made when the case was recalled from the calendar for trial in Detroit, Michigan, on September 23, 2024. Jacob Michael Christopher Bullock and counsel respondent appeared and were heard.
Premises considered, and for cause set forth more fully in the transcript of the above-referenced proceedings, it is
ORDERED that the joint oral motion is granted, and this case is continued with jurisdiction retained by the undersigned. It is further
ORDERED that petitioners, not later than November 29, 2024, provide to respondent's counsel any and all documents that they intend to rely upon in support of their positions with respect to (1) any of the deductions claimed on a Schedule C, and (2) any of the credits shown on their 2020 and 2021 federal income tax returns. Petitioners are advised that the failure to comply with the provisions of this decretal paragraph could, upon objection by respondent on the basis of such failure, result in the exclusion of evidence at trial. It is further
ORDERED that unless a proposed stipulated decision is submitted sooner, the parties in a joint report or separate reports advise the Court of the status of the case not later than December 6, 2024.