Opinion
1843-20S
09-09-2024
ESTATE OF WILLIAM IRVING, DECEASED, SUFFOLK COUNTY PUBLIC ADMINISTRATOR, ADMINISTRATOR, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Peter J. Panuthos, Special Trial Judge
By Notice served May 29, 2024, this case is calendared for trial at the Court's New York City, New York trial session commencing October 28, 2024. On August 21, 2024, respondent filed a Motion for Entry of Decision, requesting that the Court enter a decision in this case in accordance with a proposed Decision document attached as Exhibit O. In his Motion, respondent represents that the parties reached a basis for settlement on December 26, 2023. Respondent further represents that petitioner has not responded to communications and has not returned a signed copy of the proposed Decision document. Respondent indicates that petitioner's views on the granting of the Motion are unknown.
The Tax Court Rules of Practice and Procedure and the Standing Pretrial Order require responses to the Court and communication among the parties.
The Court will provide petitioner with an opportunity to respond or object to respondent's pending Motion. If petitioner fails to respond or disagrees with the proposed stipulated decision, he should appear at trial and be prepared for trial at the Court's New York City, New York, trial session commencing October 28, 2024.
Premises considered, it is
ORDERED that, on or before September 25, 2024, petitioner shall file with the Court a response to respondent's above-referenced Motion for Entry of Decision.