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Phillips v. Comm'r of Internal Revenue

United States Tax Court
Mar 21, 2022
No. 18553-21L (U.S.T.C. Mar. 21, 2022)

Opinion

18553-21L

03-21-2022

Anthony L. Phillips Petitioner v. Commissioner of Internal Revenue Respondent


ORDER

Albert G. Lauber, Judge

This collection due process case is calendared on the Court's April 11, 2022, New York, New York, trial session. On February 2, 2022, the Internal Revenue Service (IRS or respondent) filed a Motion for Summary Judgment. We ordered petitioner to respond to this Motion by March 7, 2022. The Court has yet to receive a response.

On March 18, 2022, respondent filed a pretrial memorandum noting the status of this case as "probable settlement." In consideration of the foregoing, it is

ORDERED that this case is stricken from the Court's April 11, 2022, New York, New York, trial session and is continued. It is further

ORDERED that jurisdiction of this case is retained by the undersigned to consider respondent's Motion for Summary Judgment. It is further

ORDERED that, if the parties do reach a basis for settlement, respondent shall file a status report notifying the Court as soon as possible.


Summaries of

Phillips v. Comm'r of Internal Revenue

United States Tax Court
Mar 21, 2022
No. 18553-21L (U.S.T.C. Mar. 21, 2022)
Case details for

Phillips v. Comm'r of Internal Revenue

Case Details

Full title:Anthony L. Phillips Petitioner v. Commissioner of Internal Revenue…

Court:United States Tax Court

Date published: Mar 21, 2022

Citations

No. 18553-21L (U.S.T.C. Mar. 21, 2022)