Opinion
19703-23S
05-08-2024
FREDDIE VALDEZ, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Adam B. Landy Special Trial Judge.
This case is calendared for trial at the October 7, 2024, Los Angeles, California, Trial Session of the Court.
On December 12, 2023, Mr. Valdez filed a petition disputing the notice of deficiency issued to him for his tax year 2020 (year in issue). In his petition, Mr. Valdez disputes the Commissioner's disallowance of the filing status as head of household and his entitlement to the child tax credit and earned income credit. Mr. Valdez contends that he is entitled to claim the filing status and credits for the year in issue as shown on his Form 1040 tax return. Also, pending before the Court is Mr. Valdez's Motion To Proceed Remotely, filed May 7, 2024.
Upon due consideration and for cause, it is
ORDERED that, on or before July 8, 2024, the parties shall meet and confer, in person or by telephone, to discuss the issues raised in the notice of deficiency for the year in issue. It is further
ORDERED that, on or before July 22, 2024, the parties shall file a proposed stipulated decision or a status report (preferably a joint report): (1) identifying the specific issues remaining in dispute, (2) describing the efforts that the parties have undertaken or plan to undertake to settle this matter, (3) informing the Court whether any party plans to file any additional pretrial motion(s), and, if so, the nature of such motion(s); and (4) whether the Commissioner objects to the Court granting Mr. Valdez's Motion to Proceed Remotely.