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Toms Mountain Creek, LLC v. Comm'r of Internal Revenue

United States Tax Court
Jul 25, 2023
No. 12210-21 (U.S.T.C. Jul. 25, 2023)

Opinion

12210-21

07-25-2023

TOMS MOUNTAIN CREEK, LLC, SOUTHERN CONSERVATION GROUP, LLC, TAX MATTERS PARTNER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Elizabeth Crewson Paris Judge

On July 21, 2023, docket entry 28, petitioner filed with the Court a Motion for Extension of Time to File a Joint Stipulation of Facts which requests that the Court extend the time within which the parties shall file a Joint Stipulation of Facts to establish basic jurisdictional facts until August 7, 2023. Petitioner's Motion indicates that respondent does not object to the granting of this Motion. The Court will grant petitioner's Motion.

On July 24, 2023, docket entry 29, the parties filed with the Court a Joint Status Report which indicates that the IRS Independent Office of Appeals ("Appeals") is still assigned to this case and has scheduled an Appeals conference with Petitioner in December 2023. The parties are engaging in informal discovery and coordinating a site visit of the property at issue in this case.

After due consideration, and for cause, it is

ORDERED that petitioner's Motion for Extension of Time to File a Joint Stipulation of Facts, filed July 21, 2023, docket entry 28, is granted in that the time in which the parties shall file a Joint Stipulation of Facts to establish basic jurisdictional facts is extended to August 7, 2023. It is further

ORDERED that, on or before August 24, 2023, the parties shall file a Joint Status Report with the Court as to the then-present status of this case to include the status of a site visit of the property at issue in this case.


Summaries of

Toms Mountain Creek, LLC v. Comm'r of Internal Revenue

United States Tax Court
Jul 25, 2023
No. 12210-21 (U.S.T.C. Jul. 25, 2023)
Case details for

Toms Mountain Creek, LLC v. Comm'r of Internal Revenue

Case Details

Full title:TOMS MOUNTAIN CREEK, LLC, SOUTHERN CONSERVATION GROUP, LLC, TAX MATTERS…

Court:United States Tax Court

Date published: Jul 25, 2023

Citations

No. 12210-21 (U.S.T.C. Jul. 25, 2023)