From Casetext: Smarter Legal Research

TSMM Mgmt. v. Comm'r of Internal Revenue

United States Tax Court
Jan 20, 2022
No. 14091-21L (U.S.T.C. Jan. 20, 2022)

Opinion

14091-21L

01-20-2022

TSMM Management, LLC Petitioner v. Commissioner of Internal Revenue Respondent


ORDER

Mark V. Holmes Judge

This case is on the March 21, 2022 St. Paul, Minnesota trial calendar. It is an unusual collection due process case in which a question of crediting payments for a FUTA liability is central. The parties moved to continue it; we spoke with them on January 19, 2022. They have settled the major question of whether the liability has been paid, but the lack of similar cases has made drafting settlement documents a bit difficult. There is no dilatoriness in giving them a some extra time to work this out, and it is therefore

ORDERED that the parties' January 12, 2022 motion for a continuance is granted in that this case is stricken from the Court's March 21, 2022 trial calendar. It is also

ORDERED that this division of the Court retains jurisdiction. It is also

ORDERED that on or before March 3, 2022 the parties shall submit settlement documents or file a status report to describe their progress.


Summaries of

TSMM Mgmt. v. Comm'r of Internal Revenue

United States Tax Court
Jan 20, 2022
No. 14091-21L (U.S.T.C. Jan. 20, 2022)
Case details for

TSMM Mgmt. v. Comm'r of Internal Revenue

Case Details

Full title:TSMM Management, LLC Petitioner v. Commissioner of Internal Revenue…

Court:United States Tax Court

Date published: Jan 20, 2022

Citations

No. 14091-21L (U.S.T.C. Jan. 20, 2022)