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Rivera v. Comm'r of Internal Revenue

United States Tax Court
Dec 20, 2023
No. 10767-22 (U.S.T.C. Dec. 20, 2023)

Opinion

10767-22

12-20-2023

RAUL N. RIVERA, III, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Christian N. Weiler, Judge.

On October 24, 2023, respondent filed a Motion to Dismiss for Lack of Prosecution, moving that the Court dismiss this case and enter a decision against the petitioner pursuant to the Notice of Deficiency upon which this case is based.

This case was called from the calendar of the Court's San Antonio, Texas, trial session, on December 11, 2023. There was no appearance by or on behalf of the petitioner. Counsel for respondent appeared and was heard. Upon due consideration and for cause more fully appearing in the transcript of the proceeding, it is

ORDERED that respondent's Motion to Dismiss for Lack of Prosecution, filed November 14, 2023, is denied without prejudice. It is further

ORDERED that the Court's Order to Show Cause, served on the petitioner on October 30, 2023, is made absolute. It is further

ORDERED that jurisdiction of this case is retained by the undersigned and is continued. It is further

ORDERED that, on or before February 9, 2024, the parties shall file with the Court a joint status report (or separate status reports, if preferred) on the then-present status of this case.


Summaries of

Rivera v. Comm'r of Internal Revenue

United States Tax Court
Dec 20, 2023
No. 10767-22 (U.S.T.C. Dec. 20, 2023)
Case details for

Rivera v. Comm'r of Internal Revenue

Case Details

Full title:RAUL N. RIVERA, III, Petitioner v. COMMISSIONER OF INTERNAL REVENUE…

Court:United States Tax Court

Date published: Dec 20, 2023

Citations

No. 10767-22 (U.S.T.C. Dec. 20, 2023)