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Widman v. Comm'r of Internal Revenue

United States Tax Court
Feb 7, 2023
No. 9096-18 (U.S.T.C. Feb. 7, 2023)

Opinion

9096-18

02-07-2023

JARED C. WIDMAN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Ronald L. Buch, Judge.

This case was called from the calendar at the remote Special Session of the Court on February 6, 2023, where Tampa, Florida is the place of trial. There was no appearance by or on behalf of Mr. Widman. Counsel for the Commissioner appeared and was heard. Before the Court are several pending motions: Commissioner's Motion to Impose Sanctions as to Interrogatories filed September 9, 2020, Commissioner's Motion to Impose Sanctions as to Request for Production of Documents filed September 9, 2020, Mr. Widman's two Motions for Extension of Time filed on February 5, 2023, and Mr. Widman's Motion for Continuance filed February 5, 2023. The two Motions for Extension of Time are duplicates of the Motion for Continuance and will be stricken.

For the reasons stated on the record, the Court will dismiss this case for failure to properly prosecute. See Rule 123(b). The parties previously entered into a Stipulation of Settled Issues, filed October 2, 2020, in which both parties made concessions. As a result, computations are needed to determine the amounts to be entered as part of the Court's decision. For cause more fully appearing in the transcript of the proceeding, it is

ORDERED that the Commissioner's Motion to Impose Sanctions as to Interrogatories filed September 9, 2020, is denied as moot. It is further

ORDERED that the Commissioner's Motion to Impose Sanctions as to Request for Production of Documents filed September 9, 2020, is denied as moot. It is further

ORDERED that Mr. Widman's Motions for Extension of Time, filed on February 5, 2023, at docket entries 79 and 80, are deemed stricken from the record. It is further

ORDERED that Mr. Widman's Motion for Continuance filed February 5, 2023, is denied. It is further

ORDERED that the Commissioner shall provide computations, based on the Stipulation of Settled Issues, to the Court by April 7, 2023.


Summaries of

Widman v. Comm'r of Internal Revenue

United States Tax Court
Feb 7, 2023
No. 9096-18 (U.S.T.C. Feb. 7, 2023)
Case details for

Widman v. Comm'r of Internal Revenue

Case Details

Full title:JARED C. WIDMAN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Court:United States Tax Court

Date published: Feb 7, 2023

Citations

No. 9096-18 (U.S.T.C. Feb. 7, 2023)