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Childers v. Comm'r of Internal Revenue

United States Tax Court
Jan 3, 2023
No. 1478-21S (U.S.T.C. Jan. 3, 2023)

Opinion

1478-21S

01-03-2023

BRIAN E. CHILDERS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Joseph W. Nega Judge

This case is calendared for trial at the session of the Court to be conducted in person commencing on Monday, January 23, 2023, in Las Vegas, Nevada.

On December 30, 2022, respondent filed a Motion to Dismiss for Lack of Prosecution, indicating therein that petitioner's views as to the granting of that motion were unknown.

The Court will hear respondent's Motion to Dismiss for Lack of Prosecution, filed December 30, 2022, during the Court's trial session in Las Vegas, Nevada, commencing January 23, 2023.

Upon due consideration, it is

ORDERED that, on or before January 13, 2023, petitioner shall file a response to respondent's Motion to Dismiss for Lack of Prosecution, filed December 30, 2022. It is further

ORDERED that respondent's Motion to Dismiss for Lack of Prosecution, filed December 30, 2022, is set for hearing on Monday, January 23, 2023, at 10:00 a.m. (PST). Petitioner is advised that failure to comply with this order or failure to appear at the hearing on January 23, 2023, may result in the Court granting respondent's motion and entering an order and decision against petitioner.

This order constitutes official notice to the parties.


Summaries of

Childers v. Comm'r of Internal Revenue

United States Tax Court
Jan 3, 2023
No. 1478-21S (U.S.T.C. Jan. 3, 2023)
Case details for

Childers v. Comm'r of Internal Revenue

Case Details

Full title:BRIAN E. CHILDERS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE…

Court:United States Tax Court

Date published: Jan 3, 2023

Citations

No. 1478-21S (U.S.T.C. Jan. 3, 2023)