Opinion
3422-22L
01-30-2023
THOMAS SPIELBAUER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Elizabeth Crewson Paris Judge
By Order dated December 8, 2022, docket entry 32, the Court: (1) retained jurisdiction of this case until further notice; (2) partially granted petitioner's oral Motion for Continuance in that the Court continued this case until further direction of this Division of the Court; and (3) directed the parties, on or before January 13, 2023, to file a Joint Status Report with the Court as to the then-present status of this case.
On January 13, 2023, docket entry 33, the parties filed a Joint Status Report indicating that no further developments have been made in this case.
On January 24, 2023, docket entry 34, respondent filed a First Motion for Partial Summary Judgment for a partial summary adjudication in respondent's favor in this case upon the issue of whether petitioner's 2011 tax liabilities were discharged in bankruptcy. Also, on January 24, 2023, docket entry 35, respondent filed a Second Motion for Partial Summary Judgment for a partial summary adjudication in respondent's favor in this case upon the issue of whether the IRS Independent Office of Appeals Settlement Officer abused her discretion in upholding the Levy action and in not granting petitioner collection alternatives, including whether the IRS's assessment of the taxes at issue was within the statute of limitations.
On January 25, 2023, the Court held a telephonic conference with the parties to discuss the issues in this case.
After due consideration, and for cause, it is
ORDERED that, on or before March 15, 2023, petitioner shall file a response to respondent's First Motion for Partial Summary Judgment, filed January 24, 2023, docket entry 34, as to the issue of whether petitioner's 2011 tax liabilities were discharged in bankruptcy. It is further
ORDERED that, on or before March 31, 2023, respondent shall file a reply to petitioner's response to respondent's First Motion for Partial Summary Judgment, filed January 24, 2023, docket entry 34, as to the issue of whether petitioner's 2011 tax liabilities were discharged in bankruptcy. It is further
ORDERED that, on or before, April 21, 2023, petitioner shall file a response to respondent's Second Motion for Partial Summary Judgment, filed January 24, 2023, docket entry 35, as to the issue of whether the IRS Independent Office of Appeals Settlement Officer abused her discretion in upholding the Levy action and in not granting petitioner collection alternatives, including whether the IRS's assessment of the taxes at issue was within the statute of limitations.