Opinion
21488-21
09-02-2022
RUDOLPH WARNOCK, JR. & CONTESSA WARNOCK, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Elizabeth Crewson Paris, Judge
This case is calendared for trial at the Court's September 6, 2022, Birmingham, Alabama, remote trial session. Because this trial session is being conducted remotely, the place of trial is for administrative purposes only.
On September 1, 2022, docket entry 9, the parties in this case filed a Joint Status Report which indicates that the parties have reached an agreement in the case, but due to the premature assessment of the petitioners' federal income tax for the 2018 tax year at issue, accurate decision documents could not be prepared. The abatement of the premature assessment error has been requested in petitioners' federal income tax account for tax year 2018, but the correction will not be effective until September 12, 2022, after the date of the trial session. Accordingly, the parties request a 30-day extension, to October 6, 2022, to file the proposed decision document with the Court.
After due consideration, and for cause, it is hereby
ORDERED that jurisdiction of this case is retained by this Division of the Court until further notice. It is further
ORDERED that this case is stricken for trial from the remote September 6, 2022, Birmingham, Alabama Trial Session, and this case is continued. It is further
ORDERED that, on or before September 20, 2022, the parties shall file a Joint Status Report with the Court as to the then present status of this case to include the transcripts of the calendar year 2018 reflecting the abatement of the premature assessment. It is further
ORDERED that on or before October 6, 2022, the parties shall submit decision documents or file a Joint Status Report with the Court as to the then present status of this case.