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Ching Tzu Lu v. Comm'r of Internal Revenue

United States Tax Court
Dec 13, 2023
No. 10523-23L (U.S.T.C. Dec. 13, 2023)

Opinion

10523-23L

12-13-2023

CHING TZU LU A.K.A. SUSAN LU, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Joseph W. Nega Judge

This case is calendared for trial at the Los Angeles, California, trial session of the Court scheduled to begin on March 11, 2024. On December 7, 2023, respondent filed (1) a motion for continuance, (2) a motion for extension of time to file the administrative record, and (3) a motion to remand. The motions indicate that Petitioner's counsel does not object to the granting of the motions.

Upon due consideration, it is

ORDERED that respondent's motion for extension of time is granted, and the time for filing the administrative record in this case is extended until sixty (60) days after the issuance of the Supplemental Notice of Determination to petitioner. It is further

ORDERED that respondent's motion for continuance is granted, and this case is stricken from the Court's March 11, 2024, Los Angeles, California, trial session and is continued with jurisdiction retained by this Division of the Court. It is further

ORDERED that respondent's motion to remand is granted, and this case is remanded to respondent's Office of Appeals for the purpose of conducting a further administrative hearing to be held not later than March 11, 2024. It is further

ORDERED that following the completion of further administrative consideration, but not later than April 10, 2024, the parties shall report in writing to the Court as to the status of the case.


Summaries of

Ching Tzu Lu v. Comm'r of Internal Revenue

United States Tax Court
Dec 13, 2023
No. 10523-23L (U.S.T.C. Dec. 13, 2023)
Case details for

Ching Tzu Lu v. Comm'r of Internal Revenue

Case Details

Full title:CHING TZU LU A.K.A. SUSAN LU, Petitioner v. COMMISSIONER OF INTERNAL…

Court:United States Tax Court

Date published: Dec 13, 2023

Citations

No. 10523-23L (U.S.T.C. Dec. 13, 2023)