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Baker v. Comm'r of Internal Revenue

United States Tax Court
Jul 19, 2023
No. 768-19 (U.S.T.C. Jul. 19, 2023)

Opinion

768-19 5497-19

07-19-2023

MATTHEW A. BAKER, ET AL., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Ronald L. Buch Judge

This case was called at the Court's June 20, 2023, Salt Lake City trial session. Mr. Baker, who is currently incarcerated, was unable to appear, however the Court specially recognized his wife, who appeared by phone. Given his current incarceration, Mr. Baker has found it difficult to communicate with the Commissioner, his prior counsel, and the Court.

On July 17, 2023, the Court held a conference call with the parties, facilitated by Ms. Baker. During that call, Mr. Baker provided the Court with an address at which he can receive mail. He and counsel for the Commissioner confirmed their ability to communicate by email. And Mr. Baker authorized the Commissioner to work with Ms. Baker to facilitate future communications with Mr. Baker.

Mr. Baker and counsel for the Commissioner are working to resolve or narrow the issues for trial. To allow them the opportunity to do so, it is

ORDERED that the Commissioner shall file a status report by September 29, 2023, reporting the status of this case. It is further

ORDERED that the Clerk shall update Mr. Baker's address to the address he provided to the Court.


Summaries of

Baker v. Comm'r of Internal Revenue

United States Tax Court
Jul 19, 2023
No. 768-19 (U.S.T.C. Jul. 19, 2023)
Case details for

Baker v. Comm'r of Internal Revenue

Case Details

Full title:MATTHEW A. BAKER, ET AL., Petitioner v. COMMISSIONER OF INTERNAL REVENUE…

Court:United States Tax Court

Date published: Jul 19, 2023

Citations

No. 768-19 (U.S.T.C. Jul. 19, 2023)