Opinion
15918-22L
10-11-2023
OLDER AZARD, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Elizabeth Crewson Paris Judge
This case is set for trial on December 4, 2023, at the remote Standalone Trial Session of the Court.
On September 29, 2023, respondent filed (1) a Motion for Summary Judgment; and (2) a Declaration of Daniel Seger in Support of Motion for Summary Judgment, docket entries 25 and 26.
After due consideration, and for cause, it is ORDERED that jurisdiction of this case is retained by this Division of the Court. It is further
ORDERED that this case is stricken for trial from the December 4, 2023, remote Standalone Trial Session of the Court, and this case is continued. It is further
ORDERED that, on or before October 26, 2023, petitioner shall file a response, if any, to the above-described motion for summary judgment. Failure to comply with this Order may result in the granting of respondent's motion for summary judgment and a decision, if appropriate, may be entered against petitioner. See Rule 121(b), Tax Court Rules of Practice and Procedure.
Petitioner is reminded of the free legal help available for responding to this Order and for assisting with the case, namely the low-income taxpayer clinics in his area, which can be found at the Court's website: https://www.ustaxcourt.gov/clinics/clinics.pdf