Opinion
13464-22L
05-08-2023
WEST COAST SOIL AMENDMENTS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Emin Toro, Judge
This case was calendared for trial during the Court's May 1, 2023, Las Vegas, Nevada, trial session. On March 2, 2023, respondent filed a Motion for Summary Judgment (Doc. 11) along with Declarations of Patricia Williams (Docs. 12-14). By Order served March 7, 2023, petitioner was directed to file a response to respondent's Motion on or before March 28, 2023.
On March 8, 2023, respondent filed an unopposed Motion for Continuance (Doc. 16). Respondent moved that the Court continue this case from the May 1, 2023, Las Vegas, Nevada, trial session, and that jurisdiction of this case be retained by this Division of the Court. Respondent further moved "for an order modifying the briefing schedule related to [r]espondent's Motion for Summary Judgment filed on March 2, 2023."
By Order served March 10, 2023, among other things, respondent's Motion for Continuance filed March 8, 2023, was granted, the time in which petitioner was to file a response to respondent's Motion for Summary Judgment was extended from March 8, 2023, to April 28, 2023, and respondent was directed to file a reply, if any to petitioner's response on or before May 31, 2023.
On April 28, 2023, petitioner filed a Status Report (Doc. 18) informing the Court that the "parties have resolved the primary issues in this case and [p]etitioner has signed and provided to [r]espondent a signed decision document for filing with the court." The Status Report further advises the Court that "[p]etitioner has requested [r]espondent, and [r]espondent has agreed to hold the filing of the decision for at least 30 days. The parties are discussing a procedural resolution to the processing of [p]etitioner's original returns for the substitute for return assessments made by the IRS for Forms 1120 in tax years 2010-2013. Based on the foregoing, [p]etitioner will not be filing any response to the Motion."
Upon due consideration, it is hereby
ORDERED that respondent's Motion for Summary Judgment filed March 2, 2023, is denied without prejudice to respondent's right to renew. It is further
ORDERED that, on or before June 22, 2023, the parties shall file with the Court either a joint report (or, if that is not expedient, then separate reports) describing the status of the case or a stipulated decision document.