From Casetext: Smarter Legal Research

Cooper v. Comm'r of Internal Revenue

United States Tax Court
Jun 6, 2023
No. 3648-22S (U.S.T.C. Jun. 6, 2023)

Opinion

3648-22S

06-06-2023

MARIA E. COOPER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Eunkyong Choi,Special Trial Judge

This case was calendared for trial at the Court's Standalone, Remote trial session, which was scheduled to begin January 17, 2023. On January 17, 2023, this case was called, there was no appearance by nor anyone on behalf of petitioner. Respondent's Counsel appeared and was heard. At that time respondent informed the Court that a basis for settlement in this case had been reached and that respondent requests more time to file a signed decision document. On January 24, 2023, the Court served an Order instructing them to or before March 20, 2023, submit to the Court either a stipulated decision or file a joint report (or separate reports, if preferred) regarding the then-present status of this case. On March 20, 2023, respondent filed a Status Report apprising the Court that he was drafting decision documents and tried to contact petitioner to inform her of this but her mailbox was full and requested 60 days to file a status report or decision documents with the court. On May 23, 2023, the Court served an Order instructing them to or before June 5, 2023, submit to the Court either a stipulated decision or file a joint report (or separate reports, if preferred) regarding the then-present status of this case. On June 5, 2023, respondent filed a Status Report apprising the Court that respondent is sending decision documents concurrently with this filing.

Upon due consideration and for cause more fully appearing in the transcript, it is hereby:

ORDERED that, on or before July 5, 2023, the parties shall submit to the Court either a stipulated decision or file a joint report (or separate reports, if preferred) regarding the then-present status of this case.


Summaries of

Cooper v. Comm'r of Internal Revenue

United States Tax Court
Jun 6, 2023
No. 3648-22S (U.S.T.C. Jun. 6, 2023)
Case details for

Cooper v. Comm'r of Internal Revenue

Case Details

Full title:MARIA E. COOPER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Court:United States Tax Court

Date published: Jun 6, 2023

Citations

No. 3648-22S (U.S.T.C. Jun. 6, 2023)