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Baumgardner v. Comm'r of Internal Revenue

United States Tax Court
Feb 7, 2023
No. 31704-21 (U.S.T.C. Feb. 7, 2023)

Opinion

31704-21

02-07-2023

MICHAEL DEAN BAUMGARDNER & PAMELA SUE BAUMGARDNER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Courtney D. Jones Judge

This case is on the Court's May 8, 2023 trial calendar for Des Moines, Iowa. On February 2, 2023, respondent filed a Notice of Proceeding in Bankruptcy (Doc. 7), notifying the Court that, on September 21, 2021, petitioners filed a petition in the United States Bankruptcy Court for the Southern District of Iowa under 11 U.S.C. Chapter 7. Respondent attached to the Notice of Proceeding in Bankruptcy a copy of the docket record of petitioners' bankruptcy case.

Upon due consideration and for cause, it is

ORDERED that this case is stricken from trial at the aforementioned trial session of the Court and is restored to the general docket. It is further

ORDERED that pursuant to 11 U.S.C. section 362(a)(8), all proceedings herein are automatically stayed. It is further

ORDERED that although all proceedings are stayed, the parties shall, on or before July 31, 2023, file a joint report as to the then present status of the related bankruptcy proceeding.


Summaries of

Baumgardner v. Comm'r of Internal Revenue

United States Tax Court
Feb 7, 2023
No. 31704-21 (U.S.T.C. Feb. 7, 2023)
Case details for

Baumgardner v. Comm'r of Internal Revenue

Case Details

Full title:MICHAEL DEAN BAUMGARDNER & PAMELA SUE BAUMGARDNER, Petitioners v…

Court:United States Tax Court

Date published: Feb 7, 2023

Citations

No. 31704-21 (U.S.T.C. Feb. 7, 2023)