Opinion
3251-23L
03-21-2024
KENNETH R. SIMS & PAMELA S. SIMS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge.
This levy action under I.R.C. section 6330(d) was calendared for trial at the trial session commencing January 16, 2024, in Lubbock, Texas. On November 1, 2023, respondent filed a Motion for Summary Judgment. By Order served November 14, 2023, the Court directed petitioners to file a response to that Motion. To date, petitioners have failed to file such a response.
However, on December 15, 2023, respondent filed a Motion for Continuance. Therein, respondent advised that petitioners had recently submitted an amended return for the taxable year at issue, along with payment of the tax liability shown on that return. By the Motion respondent requested a continuance in order to provide his counsel an opportunity to review the amended return and determine if this matter is moot. On December 18, 2023, the Court issued an Order granting respondent's Motion for Continuance, striking this case from the calendar of the aforementioned trial session, and restoring the case to the general docket.
Upon due consideration and for cause, it is
ORDERED that, on or before April 22, 2024, respondent shall file either (1) an appropriate motion to dismiss on ground of mootness or (2) a report regarding the then-present status of this case. It is further
ORDERED that action on respondent's Motion for Summary Judgment shall be held in abeyance pending further direction by the Court.