Opinion
21588-22S
05-25-2023
ALFRED MITCHELL GABBIN & STACEY LAUREN GABBIN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Adam B. Landy Special Trial Judge.
This case is calendared for trial at the Washington, District of Columbia, trial session of the Court scheduled to commence on May 30, 2023.
On May 24, 2023, the Commissioner filed a supplement to his Motion to Dismiss for Lack of Jurisdiction attaching a declaration setting forth additional facts supporting his argument that this Court should grant the motion on the grounds that the petition was not filed within the time prescribed in section 6213 of the Internal Revenue Code. The Court will permit petitioners to file a written response to the Commissioner's supplement.
Upon due consideration, and for cause, it is
ORDERED that, on or before June 16, 2023, petitioners may file a response to the Commissioner's supplement to his motion, filed May 24, 2023, urging the Court to grant the motion to dismiss. It is further
ORDERED that this case is stricken from hearing at the above-referenced trial session, and the parties are not required to appear at the in-person trial session. It is
ORDERED that the Commissioner's Motion for Continuance, filed March 7, 2023, is granted, and this case is continued. It is further
ORDERED that the undersigned retains jurisdiction of this case.
This Order constitutes official notice of its contents to the parties.