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Toscas v. Comm'r of Internal Revenue

United States Tax Court
Jun 21, 2022
No. 22732-17L (U.S.T.C. Jun. 21, 2022)

Opinion

22732-17L

06-21-2022

WAYNE RICHARD TOSCAS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Emin Toro, Judge.

On April 3, 2020, the trial session scheduled to begin in Los Angeles, California, on May 18, 2020, was canceled due to concerns related to COVID-19, and this case was assigned to the undersigned judge. On March 15, 2022, the parties filed a Joint Status Report (Doc. 48) requesting additional time for petitioner to file his 2018-2020 tax returns and resubmit a second offer-in-compromise. By Order served March 23, 2022, petitioner was directed to file on or before April 20, 2022, a Status Report describing the status of the case advising whether petitioner has filed his 2018 through 2020 tax returns. By the same Order, petitioner was directed to file a further Status Report on or before May 20, 2022, advising whether petitioner's offer-in-compromise has been resubmitted.

On April 20, 2022, petitioner filed a Status Report (Doc. 50) informing the Court that the 2018-2020 tax returns have been prepared and that they will be filed by April 27, 2022.

On May 20, 2022, petitioner filed a Status Report (Doc. 52) informing the Court that petitioner's counsel remains optimistic that petitioner is an appropriate candidate for an offer-in-compromise and that such strategy is the best approach for obtaining a global resolution for the multiple tax years; however, due to petitioner's deteriorating medical condition, he was unable to work on the resubmission of the second offer-in-compromise.

On June 3, 2022, petitioner filed a Status Report (Doc. 53) informing the Court that petitioner's counsel has prepared the second offer-in-compromise and has provided it to petitioner for revisions and signature.

Upon due consideration, it is hereby

ORDERED that, on or before July 5, 2022, petitioner shall file with the Court a report describing the status of the case. The report shall include whether petitioner's offer-in-compromise has been resubmitted.


Summaries of

Toscas v. Comm'r of Internal Revenue

United States Tax Court
Jun 21, 2022
No. 22732-17L (U.S.T.C. Jun. 21, 2022)
Case details for

Toscas v. Comm'r of Internal Revenue

Case Details

Full title:WAYNE RICHARD TOSCAS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE…

Court:United States Tax Court

Date published: Jun 21, 2022

Citations

No. 22732-17L (U.S.T.C. Jun. 21, 2022)