Boechler, P.C. v. Comm'r of Internal Revenue

Full title: BOECHLER, P.C., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Court: United States Tax Court

Date published: Aug 19, 2022

No. 18578-17L (U.S.T.C. Aug. 19, 2022)

Opinion

18578-17L

08-19-2022

BOECHLER, P.C., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Lewis R. Carluzzo, Chief Special Trial Judge.

ORDER

Lewis R. Carluzzo, Chief Special Trial Judge.

Consistent with the U.S. Supreme Court's holding in this case, No. 20-1472, 142 S.Ct. 1493, decided on April 21, 2022, and to give effect to the mandate of the U.S. Court of Appeals for the Eighth Circuit, issued August 4, 2022, it is

ORDERED that the Court's Order of Dismissal, entered February 15, 2019, is hereby vacated and set aside. It is further

ORDERED that with respect to the petition, the periods prescribed in Rule 36(a), Tax Court Rules of Practice and Procedure, within which respondent has to answer or move begin to run on the date of service of this Order.