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Deberry v. Comm'r of Internal Revenue

United States Tax Court
Aug 5, 2022
No. 13044-20L (U.S.T.C. Aug. 5, 2022)

Opinion

13044-20L

08-05-2022

JEREMIAH A. DEBERRY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Elizabeth A. Copeland Judge

This case was originally calendared for trial at the Court's Trial Session set to commence on September 13, 2021, in New York, New York. By Order of the Court dated April 23, 2021, this case was stricken for trial and remanded to the IRS Independent Office of Appeals (Appeals) with jurisdiction retained by this Division of the Court.

On July 20, 2022, petitioner filed a Status Report informing the Court that this case had been returned from Appeals after remand with the penalty issue resolved, but that petitioner was reviewing the issues remaining in dispute. On July 22, 2022, the Court held a conference call with the parties to discuss whether a remote or in-person trial would be preferred. Petitioner's counsel indicated that an in-person trial would likely be preferred, but requested time to consult with petitioner. Thereafter the Court was informally notified that petitioner preferred to proceed in-person. Respondent indicated no preference.

The Court believes this case needs to proceed to trial, and agrees that an in-person trial setting would be appropriate. For this reason, this Division of the Court is relinquishing jurisdiction of this case and restoring it to the general docket to be calendared for trial in due course.

Upon due consideration, and for cause, it is

ORDERED that jurisdiction is no longer retained by this Division of the Court, and this case is restored to the general docket. 1


Summaries of

Deberry v. Comm'r of Internal Revenue

United States Tax Court
Aug 5, 2022
No. 13044-20L (U.S.T.C. Aug. 5, 2022)
Case details for

Deberry v. Comm'r of Internal Revenue

Case Details

Full title:JEREMIAH A. DEBERRY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE…

Court:United States Tax Court

Date published: Aug 5, 2022

Citations

No. 13044-20L (U.S.T.C. Aug. 5, 2022)