Sepanlou v. Comm'r of Internal Revenue

Full title: FRED SEPANLOU, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Court: United States Tax Court

Date published: Feb 13, 2023

No. 36305-21S (U.S.T.C. Feb. 13, 2023)

Opinion

36305-21S

02-13-2023

FRED SEPANLOU, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Eunkyong Choi, Special Trial Judge.

ORDER

Eunkyong Choi, Special Trial Judge.

On January 19, 2023, respondent filed a Motion to Dismiss for Lack of Prosecution. On January 30, 2023, the Court Served an Order to Show Cause on petitioner instructing him to or before February 17, 2023, show cause in writing why respondent's Motion to Dismiss for Lack of Prosecution filed January 19, 2023, should not be granted and a decision entered against petitioner for the amounts and year set forth in respondent's Motion. On February 7, 2023, the parties filed a Proposed Stipulated Decision.

Upon due consideration and for cause, it is hereby:

ORDERED that respondent's Motion to Dismiss for Lack of Prosecution filed January 19, 2023, is denied as moot. It is further

ORDERED that the Court's Order to Show Cause served January 30, 2023, is discharged.