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Baker v. Comm'r of Internal Revenue

United States Tax Court
Jan 12, 2024
No. 768-19 (U.S.T.C. Jan. 12, 2024)

Opinion

768-19 5497-19

01-12-2024

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


ORDER

Ronald L. Buch, Judge

On May 30, 2023, the Commissioner filed a Motion to Dismiss for Failure to Properly Prosecute. Mr. Baker had grown nonresponsive, perhaps because he was incarcerated. This case was called on June 20, 2023, and Staci Baker appeared on behalf of Mr. Baker, and the Court specially recognized her. Based on representations by Ms. Baker, the Court continued this case and retained jurisdiction to monitor whether the parties were making progress toward either resolving this case by agreement or preparing this case for trial. Since then, the parties have filed several status reports that make clear that they are, indeed, making progress.

The Court will deny the Commissioner's Motion without prejudice. If Mr. Baker fails to pursue his case, the Commissioner can renew his request for dismissal by filing a new motion. The Court will also restore this case to the general docket so that it can be set on the next Salt Lake City trial session to be scheduled after the summer of 2024. To give effect to the foregoing, it is

ORDERED that the Commissioner's Motion to Dismiss for Failure to Properly Prosecute, filed May 30, 2023, is denied without prejudice. It is further

ORDERED that this case is restored to the general docket. Jurisdiction is no longer retained by the undersigned.


Summaries of

Baker v. Comm'r of Internal Revenue

United States Tax Court
Jan 12, 2024
No. 768-19 (U.S.T.C. Jan. 12, 2024)
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: Jan 12, 2024

Citations

No. 768-19 (U.S.T.C. Jan. 12, 2024)