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Lee v. Comm'r of Internal Revenue

United States Tax Court
Sep 28, 2023
No. 2972-20S (U.S.T.C. Sep. 28, 2023)

Opinion

2972-20S

09-28-2023

JOANN LEE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Peter J. Panuthos Special Trial Judge

This case was calendared for trial at the Court's San Francisco, California, trial session, which was scheduled to begin September 25, 2023. On September 15, 2023, respondent filed a Motion for Continuance (index #51). On September 25, 2023, this case was called, there was no appearance by or on behalf of petitioner.

Respondent's Counsel appeared and was heard. At that time respondent informed the Court that petitioner advised that she was in the hospital. There has been no communication between the parties since August 30, 2023.

It has also come to the Court's attention that petitioner has moved and now resides in Bradford, Pennsylvania. The Court therefore urges petitioner to file a new Request for Place of Trial, somewhere closer to her. Alternatively, the petitioner may wish to make a Motion to Proceed Remotely since she apparently cannot appear in person in San Francisco.

Upon due consideration and for cause more fully appearing in the transcript, it is hereby

ORDERED that respondent's Motion for Continuance filed September 15, 2023, is granted, and this case is continued generally. It is further

ORDERED that jurisdiction is no longer retained by the undersigned. It is further

ORDERED that this case is returned to the general docket for trial or other disposition.


Summaries of

Lee v. Comm'r of Internal Revenue

United States Tax Court
Sep 28, 2023
No. 2972-20S (U.S.T.C. Sep. 28, 2023)
Case details for

Lee v. Comm'r of Internal Revenue

Case Details

Full title:JOANN LEE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Court:United States Tax Court

Date published: Sep 28, 2023

Citations

No. 2972-20S (U.S.T.C. Sep. 28, 2023)