Opinion
2710-23SL
09-17-2024
PERPETUAL GAMING, LLC, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Mark V. Holmes Judge
This case was on the March 4, 2024 Las Vegas, Nevada trial calendar. The key dispute is about whether to include in the administrative record a handful of documents that petitioner thinks should be. The parties agreed that it would be reasonable to remand this case to IRS Appeals.
That worked. Respondent previously reported that Appeals determined that petitioner was eligible for an installment agreement. He also recently reported that bureaucratic delays and snafus created unforeseen delays. Settlement still appears imminent, however, and it is therefore
ORDERED that on or before October 10, 2024 the parties submit settlement documents, or respondent file a supplemental notice of determination or a status report describing their progress.