Opinion
3513-21S
01-13-2022
James Thomas Ponders III & Patricia Ponders Petitioners v. Commissioner of Internal Revenue Respondent
ORDER
Lewis R. Carluzzo Chief Special Trial Judge
Giving due regard to the representations contained in respondent's status report, filed January 10, 2022, it is
ORDERED that this case is stricken for trial from the San Diego, California, remote trial session scheduled to begin on January 31, 2022, and continued with jurisdiction retained by the undersigned. It is further
ORDERED that respondent's Motion to Dismiss for Lack of Jurisdiction as to Petitioner Patricia Ponders and to Change Caption, filed December 10, 2022, is granted, and this case is dismissed for lack of jurisdiction insofar as it relates to petitioner Patricia Ponders. It is further
ORDERED that the caption of this case is amended to read "James Thomas Ponders III, Petitioner v. Commissioner of Internal Revenue, Respondent." It is further
ORDERED that unless a stipulated decision is submitted sooner, on or before March 2, 2022, the parties, jointly or separately, report in writing as to the status of the case.