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Vallee v. Comm'r of Internal Revenue

United States Tax Court
Feb 1, 2023
No. 13766-21L (U.S.T.C. Feb. 1, 2023)

Opinion

13766-21L

02-01-2023

REGINALD L. VALLEE & LYN S. VALLEE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Ronald L. Buch, Judge.

On October 20, 2022, the Court ordered this case remanded to the IRS's Independent Office of Appeals for further consideration. The Court also ordered that Appeals issue a supplemental notice of determination resulting from the hearing on remand by January 27, 2023, and that the parties file a joint status report by February 24, 2023.

On January 27, 2023, the Commissioner filed a status report informing the Court that petitioners have been nonresponsive and that they had not provided documentation while on remand. The Commissioner requests an extension of the deadlines described above to February 27, 2023, and March 29, 2023, respectively. We will order the deadlines extended. If petitioners continue to be nonresponsive, the Commissioner may file an appropriate motion to dispose of this case. Accordingly, it is

ORDERED that by February 27, 2023, the Office of Appeals shall issue a supplemental notice of determination resulting from the hearing on remand. It is further

ORDERED that the parties shall file a joint status report by March 29, 2023, attaching thereto a copy of the supplemental notice of determination. In lieu of a joint status report, either party may file a status report stating that the other party has reviewed and agreed to the content of the report.


Summaries of

Vallee v. Comm'r of Internal Revenue

United States Tax Court
Feb 1, 2023
No. 13766-21L (U.S.T.C. Feb. 1, 2023)
Case details for

Vallee v. Comm'r of Internal Revenue

Case Details

Full title:REGINALD L. VALLEE & LYN S. VALLEE, Petitioners v. COMMISSIONER OF…

Court:United States Tax Court

Date published: Feb 1, 2023

Citations

No. 13766-21L (U.S.T.C. Feb. 1, 2023)