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Cook v. Comm'r of Internal Revenue

United States Tax Court
Apr 19, 2022
No. 12993-21 (U.S.T.C. Apr. 19, 2022)

Opinion

12993-21

04-19-2022

GLENN R. COOK, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Christian N. Weiler Judge

This case is calendared for trial on the Court's May 16, 2022, New York City, New York trial session. On April 18, 2022, the parties filed a joint motion for continuance asking the Court to restore this case to the general docket. The motion states that the Appeals officer had a telephone conference with petitioner on February 24, 2022, and that petitioner informed the Appeals officer that he would provide responsive documents within the week. The motion further states that on March 29, 2022, the Appeals officer notified respondent's paralegal that petitioner was unresponsive, therefore, he closed petitioner's case, and the case was subsequently returned to respondent's counsel for trial preparation.

On April 14, 2022, petitioner called respondent's paralegal and explained that due to his work schedule he was unable to compile and submit responsive documents to the Appeals officer. Petitioner provided respondent's paralegal with his next available days off from work that would enable him to continue assembling responsive documents and participate in a telephone conference with respondent's paralegal. The parties believe that more time is required for petitioner to submit responsive documents and for respondent to review same.

Upon due consideration, it is

ORDERED that the parties' joint motion for continuance is granted and this case is stricken from the May 16, 2022, New York City, New York trial session and is continued generally.


Summaries of

Cook v. Comm'r of Internal Revenue

United States Tax Court
Apr 19, 2022
No. 12993-21 (U.S.T.C. Apr. 19, 2022)
Case details for

Cook v. Comm'r of Internal Revenue

Case Details

Full title:GLENN R. COOK, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Court:United States Tax Court

Date published: Apr 19, 2022

Citations

No. 12993-21 (U.S.T.C. Apr. 19, 2022)