Opinion
3441-20
09-27-2021
Sau Pik Tam Petitioner v. Commissioner of Internal Revenue Respondent
ORDER
Richard T. Morrison Judge
On September 21, 2021, this case was called from the calendar of the Court's remote Baltimore, Maryland Trial Session. Both parties appeared and were heard. Counsel for respondent made an oral motion to withdraw respondent's February 1, 2021 motion to dismiss for failure to properly prosecute.
Upon due consideration and for cause more fully appearing in the transcript of the proceeding, it is
ORDERED that jurisdiction is retained by the undersigned. It is further
ORDERED that respondent's September 21, 2021 oral motion to withdraw respondent's February 1, 2021 motion to dismiss for failure to properly prosecute is granted and respondent's February 1, 2021 motion to dismiss for failure to properly prosecute is deemed withdrawn. It is further
ORDERED that respondent's February 1, 2021 motion to dismiss for lack jurisdiction as to the 2015 and 2019 taxable years is granted and this case is dismissed for lack of jurisdiction as to the taxable years 2015 and 2019. It is further
ORDERED that the parties shall, on or before November 22, 2021, file a joint status report or a stipulated decision.
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