Opinion
12358-20L
12-03-2021
Melvin D. Caldwell, Jr. & Jacqueline R. Caldwell Petitioners v. Commissioner of Internal Revenue Respondent
ORDER
David Gustafson, Judge
On November 22, 2021, the Commissioner filed a notice of proceeding in bankruptcy. The notice advises that on October 19, 2021, petitioner Melvin D. Caldwell, Jr. filed a bankruptcy petition with the United States Bankruptcy Court for the Middle District of North Carolina under 11 U.S.C. Chapter 13 after filing a petition with this Court on October 19, 2020. Attached to that notice is a copy of the bankruptcy court's electronic docket sheet as to petitioner's bankruptcy case. By virtue of that bankruptcy filing, an automatic stay is currently in effect pursuant to 11 U.S.C. section 362(a)(8) as to Mr. Caldwell, and the Commissioner has moved that proceedings in this case be stayed as to both petitioners. It is therefore
ORDERED that this case is stricken for trial from the Court's session in, Winston-Salem, North Carolina, trial session beginning February 7, 2022. It is further
ORDERED that pursuant to the 11 U.S.C. section 362(a)(8), all proceedings herein are stayed until further order of this Court. It is further
ORDERED that although the proceedings are stayed, the parties shall file a joint status report (or, if that is not possible, then separate reports), on or before February 25, 2022, and every 90 days thereafter informing the Court of the status of the related bankruptcy proceeding.