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Marcum v. Comm'r of Internal Revenue

United States Tax Court
Sep 14, 2023
No. 8893-22L (U.S.T.C. Sep. 14, 2023)

Opinion

8893-22L

09-14-2023

GARY S. MARCUM, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Elizabeth A. Copeland, Judge

This case was calendared for trial on January 23, 2023, at the Trial Session of the Court in Dallas, Texas. By Order of the Court dated December 5, 2022, this case was remanded to respondent's Independent Office of Appeals, and jurisdiction was retained by this Division of the Court.

On September 5, 2023, respondent filed with the Court a Motion to Enlarge the Time to Conduct Supplemental Hearing and Submit Status Report to Court. Respondent informed the Court that due to a high volume of cases, the Independent Office of Appeals was unable to conduct the supplemental collection due process hearing within the time frame ordered by the Court. Respondent requested that both the September 4, 2023, supplemental hearing due date and the December 5, 2023, status report due date be extended sixty (60) days. Respondent informed the Court that petitioner has no objection to the granting of this motion.

Upon due consideration, and for cause, it is

ORDERED that respondent's Motion to Enlarge the Time to Conduct Supplemental Hearing and Submit Status Report to the Court, filed with the Court on September 5, 2023, is hereby granted in that: the deadline in which the parties must conduct a supplemental collection due process hearing is moved from September 4, 2023, to November 3, 2023; and, that the due date by which parties shall submit a status report to the Court is moved from December 5, 2023, to February 2, 2024.


Summaries of

Marcum v. Comm'r of Internal Revenue

United States Tax Court
Sep 14, 2023
No. 8893-22L (U.S.T.C. Sep. 14, 2023)
Case details for

Marcum v. Comm'r of Internal Revenue

Case Details

Full title:GARY S. MARCUM, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Court:United States Tax Court

Date published: Sep 14, 2023

Citations

No. 8893-22L (U.S.T.C. Sep. 14, 2023)