Opinion
6130-23
05-16-2024
ALAN G. CYPERT, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge.
On May 15, 2024, petitioner filed in the above-docketed matter a document under the designation "Motion for Continuance". However, insofar as this case is not presently calendared for trial, there are no proceedings to continue within the meaning of the Tax Court Rules of Practice and Procedure. The parties are apparently in settlement discussions, and the Court would encourage these efforts, but such does not change the fact that there is currently nothing to "continue" under the just-referenced Rules.
Accordingly, the premises considered, it is
ORDERED that petitioner's May 15, 2024, motion is denied.