Opinion
15520-19L
03-22-2022
R. Brian Oxman & Maureen Jaroscak Petitioners v. Commissioner of Internal Revenue Respondent
ORDER
Lewis R. Carluzzo Chief Special Trial Judge
This case is before the Court on respondent's Motion to Dismiss for Lack of Jurisdiction, filed October 25, 2019, and supplemented on December 11, 2019, and February 18, 2020 (motion). The motion was heard on March 16, 2022, during the Los Angeles, California, trial session of the Court. Counsel for respondent appeared and argued in support of the motion; petitioners appeared and argued against it.
Premises considered, and for cause set forth more fully in the transcript of the above-referenced proceedings, it is
ORDERED that respondent's motion is held in abeyance. It is further
ORDERED that further supplements, if any, to the parties' submissions are due on or before April 18, 2022.