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Alcazar v. Comm'r of Internal Revenue

United States Tax Court
Sep 2, 2022
No. 1361-21S (U.S.T.C. Sep. 2, 2022)

Opinion

1361-21S

09-02-2022

MARIA ALCAZAR, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

DIANA L. LEYDEN SPECIAL TRIAL JUDGE

This case was called from the calendar for the remote Trial Session of the Court at San Francisco, California, on March 21, 2022. There was no appearance by or on behalf of petitioner. Counsel for respondent appeared and was heart. Jurisdiction was retained by the undersigned, and the parties were directed to file stipulated decision documents on or before May 20, 2022.

On May 20, 2022, respondent filed a Status Report indicating that a basis of settlement had been reached, and the Appeals Office sent a Decision, based on the settlement to petitioner. By Order served May 23, 2022, the Court directed the parties, on or before June 22, 2022, to submit stipulated decision documents.

On June 22, 2022, respondent filed a Status Report stating respondent has not received the signed decision documents from petitioner, and that he is unable to call petitioner because no number was listed on the petition. By Order served June 23, 2022, the Court directed the parties, on or before August 22, 2022, to submit stipulated decision document.

On August 22, 2022, respondent filed a Status Report informing the Court that to date, petitioner has not returned the signed Decision document. To proceed with the case the Court is setting this case for trial.

Upon due consideration and for cause, it is

ORDERED that this case is calendared for trial during the Court's October 11, 2022, San Francisco, California, Trial Session to be conducted remotely. It is further

ORDERED that the Clerk of the Court shall also serve on the parties: (1) a Notice of Remote Proceeding that shall contain comprehensive instructions on how to participate in the above-referenced remote proceeding, (2) a copy of the Standing Pretrial Order for the Court's October 11, 2022, San Francisco, California, trial session, and (3) a clinic letter for San Francisco, California. 

If the parties would like a conference call with Judge Leyden before the trial session, a pretrial conference call, they should contact her chambers administrator, Sharon Cutter, by email Sharon.cutter@ustaxcourt.gov, by calling the chambers telephone (202) 521-0823, or by calling the chambers administrator's work telephone (240) 762-2457.


Summaries of

Alcazar v. Comm'r of Internal Revenue

United States Tax Court
Sep 2, 2022
No. 1361-21S (U.S.T.C. Sep. 2, 2022)
Case details for

Alcazar v. Comm'r of Internal Revenue

Case Details

Full title:MARIA ALCAZAR, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Court:United States Tax Court

Date published: Sep 2, 2022

Citations

No. 1361-21S (U.S.T.C. Sep. 2, 2022)