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Umoren v. Comm'r of Internal Revenue

United States Tax Court
May 12, 2022
No. 10226-21L (U.S.T.C. May. 12, 2022)

Opinion

10226-21L

05-12-2022

ISANG E. UMOREN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Emin Toro, Judge

This case was set for trial during the Court's May 9, 2022, Washington, D.C., trial session.

On March 8, 2022, petitioner filed a Motion for Summary Judgment (Doc. 25). On March 10 and March 14, 2022, petitioner filed Supplements to the Motion for Summary Judgment (Docs. 19 & 22). The parties filed their respective opposition and reply to the motion for summary judgment as supplemented.

On April 8, 2022, respondent filed a Motion for Continuance of Trial (Doc. 30). Petitioner filed a Response to respondent's Motion for Continuance of Trial. On April 18, April 19, April 20, and April 21, 2022, petitioner filed Motions to Remove Lien/Levy Designations (Docs. 35-39).

On May 9, 2022, this case was called from the calendar during the Court's Washington, D.C., trial session. Petitioner and counsel for respondent appeared and were heard. In view of the arguments made by the parties, the Court will continue the case and will take petitioner's Motion for Summary Judgment as supplemented and petitioner's subsequent filings under advisement. Upon due consideration, and for cause more fully appearing in the transcript of the proceeding, it is hereby

ORDERED that respondent's Motion for Continuance of Trial is granted, and this case is continued with jurisdiction retained by the undersigned judge. It is further

ORDERED that petitioner's Motion for Summary Judgment (Doc. 25) as supplemented on March 10 and March 14, 2022, and petitioner's subsequent filings (Docs. 35-39) are taken under advisement. It is further

ORDERED that, on or before July 8, 2022, the parties shall file with the Court a joint status report (or, if that is not expedient, then separate reports) describing the status of this case.


Summaries of

Umoren v. Comm'r of Internal Revenue

United States Tax Court
May 12, 2022
No. 10226-21L (U.S.T.C. May. 12, 2022)
Case details for

Umoren v. Comm'r of Internal Revenue

Case Details

Full title:ISANG E. UMOREN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Court:United States Tax Court

Date published: May 12, 2022

Citations

No. 10226-21L (U.S.T.C. May. 12, 2022)