Opinion
21479-22L
04-25-2024
ANCHOR ORTHOTICS & PROSTHETICS, INC., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Joseph Robert Goeke, Judge.
This case was called for trial at the Special Session of the Court in San Francisco, California on April 23, 2024. Counsel for both parties appeared, and counsel for petitioner represented that his client wished to file a motion to dismiss because they acknowledged they had received the notice of deficiency for the period in question. Petitioner filed such motion on April 24, 2024, but filed the motion seeking dismissal under Wagner v. Commissioner, 118 T.C. 330 (2002), without prejudice. Such a motion is not consistent with Wagner and will be denied. Taking into account petitioner's concession on April 23, 2024, we will vacate our prior orders of August 18, 2023,and March 27, 2024, and reinstate respondent's Motion for Summary Judgment. Accordingly, it is
ORDERED that the Court's Order served August 28, 2023, is hereby vacated in part in regard to the receipt of the notice of deficiency. It is further
ORDERED that the Court's Order served March 27, 2024, denying respondent's Motion for Summary Judgment without prejudice, filed February 22, 2024,is hereby vacated and set side. It is further ORDERED that petitioner's Motion to Dismiss, filed April 24, 2024, is denied. It is further
ORDERED that petitioner is directed on or before May 3, 2024, to file with the Court a further response to respondent's Motion for Summary Judgment, filed February 22, 2024.