Opinion
8792-20
03-28-2023
DONALD W. THOMPSON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Albert G. Lauber Judge
This case, calendared for a special trial session in Atlanta, Georgia, beginning August 28, 2023, involves a charitable contribution deduction claimed by petitioner for a conservation easement in 2013, which generated carryover deductions on his 2016-2018 tax returns. By Order served December 14, 2022, we adopted a pre-trial schedule, requiring the parties to file a First Stipulation of Facts by April 7, 2023.
On March 24, 2023, petitioner filed a Motion for Order to Show Cause Why Proposed Facts and Evidence Should Not be Accepted as Established Pursuant to Rule 91(f). Petitioner appended to his Motion a draft First Stipulation of Facts with attached Exhibits. Petitioner contends that respondent has refused, in alleged violation of Rule 91(a), to "stipulate to any facts related to the prior owner and [p]etitioner's subsequent acquisition of the property" and has otherwise "refused to stipulate that the qualified appraisal contains any item required under the Code and Regulations." Accordingly, petitioner requests that respondent show cause why the facts and evidence set forth in petitioner's proposed Stipulation, marked "Exhibit A," should not be deemed established for the purposes of this case.
Upon due consideration, it is
ORDERED that respondent shall file with the Court, on or before April 18, 2023, a response to petitioner's Motion for Order to Show Cause Why Proposed Facts and Evidence Should Not be Accepted as Established Pursuant to Rule 91(f). The Court expects that the parties will file a First Stipulation of Facts by the April 7, 2023, deadline set forth in our Pretrial Scheduling Order, while continuing negotiations over the additional matters addressed in petitioner's Motion.