Opinion
19225-21
08-07-2023
RAYMOND W. MARTIN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Emin Toro Judge
The Court set out some of the procedural history of this case in its Order served on June 29, 2023. We do not repeat that history here.
In the June 29, 2023, Order, the parties were directed to file on or before July 31, 2023, either a joint report describing the status of the case or a stipulated decision document.
On July 28, 2023, respondent filed a Status Report (Doc. 42) informing the Court that "[t]he revised computations show a deficiency of $378.15. This amount does not account for petitioner's prepayment credits totaling $11,189.54. Thus, petitioner would receive a refund of $10,811.39. Please note these amounts do not include any underpayment or overpayment interest." The Status Report further provides that "Petitioner has not returned a signed decision or otherwise contacted respondent's counsel" since the last status report.
Based on the Court's prior conference calls with the parties and respondent's most recent status report, it is not clear to the Court what issues, if any, remain in dispute or why petitioner is unable to execute the proposed stipulated decision document respondent has prepared. The Court therefore believes that the case should be set for a Status Hearing in which the parties may set forth their views on the status of the case and any proposed further proceedings. The parties remain free, of course, to submit signed stipulated decision documents, which would make the hearing unnecessary.
In view of the foregoing and for cause, it is hereby
ORDERED that this case is set for a Status Hearing at a remote Special Session scheduled to commence on Thursday, September 14, 2023, at 9:00 a.m. Central Time (10:00 a.m. Eastern Time). Kansas City, Missouri, shall be listed as the place of trial for this remote session. The remote Status Hearing will be canceled if signed stipulated decision documents are received by the Court before September 14, 2023. It is further
ORDERED that the Clerk of the Court shall issue a Notice of Remote Proceeding to the parties that shall contain comprehensive instructions on how to participate in the above-referenced remote proceeding.