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Cruz v. Comm'r of Internal Revenue

United States Tax Court
Feb 17, 2022
No. 3482-21S (U.S.T.C. Feb. 17, 2022)

Opinion

3482-21S

02-17-2022

Isaiah E. Cruz Petitioner v. Commissioner of Internal Revenue Respondent


ORDER

Elizabeth A. Copeland, Judge.

On February 9, 2022, respondent filed with the Court Respondent's Motion to Dismiss for Failure to Properly Prosecute. This case was calendared for trial at the Court's remote February 14, 2022, trial session for cases where Cincinnati, Ohio was the designated place of trial. Because all trial sessions are being conducted remotely, the place of trial is for administrative purposes only.

This case was called from the calendar at the Court's remote Cincinnati, Ohio trial session on February 14, 2021. Petitioner Isaiah E. Cruz appeared and made an oral Motion for Continuance. Mary Lepper, a low income taxpayer clinic attorney who was assisting petitioner shortly prior to the calendar call, spoke on the record but did not enter an appearance. Counsel for respondent appeared and was heard.

After due consideration, and for cause more fully appearing in the transcript of the proceedings, it is

ORDERED that the petitioner's oral Motion for Continuance, is granted in that this case is continued with jurisdiction retained by this Division of the Court. It is further

ORDERED that respondent's Motion to Dismiss for Failure to Properly Prosecute, filed on February 9, 2022, is denied as moot. It is further

ORDERED that, on or before March 16, 2022, the parties shall file a joint status report with the Court as to the then present status of these case.


Summaries of

Cruz v. Comm'r of Internal Revenue

United States Tax Court
Feb 17, 2022
No. 3482-21S (U.S.T.C. Feb. 17, 2022)
Case details for

Cruz v. Comm'r of Internal Revenue

Case Details

Full title:Isaiah E. Cruz Petitioner v. Commissioner of Internal Revenue Respondent

Court:United States Tax Court

Date published: Feb 17, 2022

Citations

No. 3482-21S (U.S.T.C. Feb. 17, 2022)