Opinion
20600-21L
10-31-2022
JOHN R. BRAYLEY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Alina I. Marshall Judge
This case is calendared for a standalone remote trial at the session of the Court scheduled to commence on October 31, 2022.
On September 1, 2022, respondent filed a motion for summary judgment (respondent's motion). On September 26, 2022, the Court issued an order directing petitioner to file, on or before, October 17, 2022, a response to respondent's motion. Petitioner did not file any such response.
On October 27, 2022, the Court conducted a conference call with the parties. During that conference call, the Court discussed petitioner's failure to respond to communications and prosecute this case, as well as respondent's motion. Additionally, during that call, petitioner notified the Court that he is in the process of filing for Chapter 13 bankruptcy and that he anticipates that the required documents to commence such a case will be filed by November 4, 2022. In response, the Court explained its procedure in handling cases in which a taxpayer commences a bankruptcy case and suggested continuing this case from the Court's standalone remote trial session scheduled for October 31, 2022. The Court further instructed the parties to meet on November 3, 2022, to discuss the current status of this case. The parties each stated their respective views and notified the Court that they would be available to meet on Thursday, November 3, 2022, at 3:00pm (CST).
Accordingly, it is
ORDERED that this case is stricken from the Court's October 31, 2022, standalone remote trial session and is continued. It is further
ORDERED that, on or before January 26, 2023, the parties shall file a joint status report reflecting the then-present status of this case. It is further
ORDERED that jurisdiction is retained by the undersigned.
The parties are reminded that respondent's motion for summary judgment filed September 1, 2022, remains pending before the Court.