Opinion
3621-22S
06-05-2023
SEAN PATRICK CANAVAN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Peter J. Panuthos, Special Trial Judge.
When this case was called for trial on February 7, 2023, at the New York, New York trial session, the parties appeared and were heard. The record was held open for the submission of additional documents.
On April 17, 2023, respondent filed a status report indicating that, although given the opportunity, petitioner had not provided additional information. Further, respondent advised that he was unable to obtain information independently and that petitioner had not cooperated in attempts to obtain information from the Social Security Administration. In response to this status report, on April 20, 2023, the Court ordered that petitioner should, on or before May 12, 2023, file a status report wherein he advises as to (1) why he has not provided additional documentation as described in the Court's Order, served March 13, 2023, and (2) why petitioner has not cooperated with respondent, permitting respondent to obtain information from the Social Security Administration. The Court also ordered that if the petitioner did not file a status report or if petitioners' response was inadequate, the Court would be inclined to close the record in this case.
Petitioner did not respond to the March 13, 2023 Order nor present an adequate explanation for his failure to provide documents and/or cooperation.
Premises considered, it is hereby ORDERED that the record in this case is closed and this case is deemed submitted.