Opinion
14551-22
06-16-2023
MICHAEL J. TOKARCHIK & CINDY L. TOKARCHIK, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Albert G. Lauber Judge
This case is calendared on the Court's June 20, 2023, New York, New York, trial session, to be conducted remotely via Zoomgov. With respect to petitioners' 2019 tax year, the Internal Revenue Service (IRS or respondent) determined a deficiency of $28,024 and an accuracy-related penalty of $5,605. The deficiency results chiefly from a determination that petitioners received unreported income. The unreported income consists of dividends reported to the IRS on Forms 1099-DIV, Dividends and Distributions, and gross proceeds from securities transactions reported to the IRS on Forms 1099-B, Proceeds From Broker and Barter Exchange Transactions.
Petitioners timely petitioned this Court on June 17, 2022. On May 25, 2023, respondent filed a Motion to Dismiss for Lack of Prosecution, representing that petitioners failed to respond to his communications about preparing this case for trial. By Order served May 30, 2023, we directed petitioners to file a Response to that Motion by June 8, 2023.
On June 7, 2023, petitioners filed a Response in which they requested a six-month continuance because petitioner husband has health concerns that "interfere with [his] normal physical and mental functions." Petitioners represented that they "plan on engaging a qualified person to assist [them]" in prosecuting their case. On June 15, 2023, the parties filed a joint Motion for Continuance of Trial, requesting a continuance and noting that the parties now believe that the case is susceptible of settlement.
Upon due consideration, it is
ORDERED that the parties' joint Motion for Continuance, filed June 15, 2023, is granted, and this case is stricken from the Court's June 20, 2023, New York, New York, trial session and is continued. It is further
ORDERED that jurisdiction is retained by the undersigned. It is further
ORDERED that respondent's Motion to Dismiss for Lack of Prosecution, filed May 25, 2023, is denied at this time without prejudice. It is further
ORDERED that the parties shall file with this Court, on or before August 14, 2023, a status report detailing the then-present status of the case.
This Order constitutes official notice of its contents to the parties.