Opinion
8295-21S
03-14-2022
Edward Gregory Bernard Jr Petitioner v. Commissioner of Internal Revenue Respondent
ORDER
EUNKYONG CHOI SPECIAL TRIAL JUDGE
This case is calendared for trial at the Court's April 11, 2022, Baltimore, Maryland remote trial session. On February 1, 2022, the Court issued an Order to Show Cause [index# 7] asking respondent to show why the Petitioner's petition filed on March 11, 2021 [index# 1] was filed timely. The Court questioned whether or not it had jurisdiction to hear this case. Concurrently the Court issued an Order [index# 8] for respondent to provide an Notice of Deficiency for the tax year of 2017 as related to the petitioner. On February 8, 2022, the parties filed a signed proposed Stipulated Decision [index # 9]. On February 10, 2022, the Court issued and Order to strike the Proposed Stipulated Decision filed February 8, 2022, [index # 10] and ordering respondent to comply with it's Order to Show Cause previously filed February 1, 2022, [index# 7]. On March 3, 2022 respondent filed a status report with the Court, supporting that the petition was filed timely. Upon due consideration it is hereby
ORDERED that the Court's Order to Show Cause filed February 1, 2022 [index# 7] is hereby discharged. It is further
ORDERED that respondent shall on or before April 4, 2022 re-file a signed Proposed Stipulated Decision electronically with the court or file a joint report (or separate reports, if preferred) regarding the then-present status of this case.