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Dicks v. Comm'r of Internal Revenue

United States Tax Court
Mar 3, 2023
No. 20975-22L (U.S.T.C. Mar. 3, 2023)

Opinion

20975-22L

03-03-2023

MICHAEL D. DICKS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

JOSEPH W. NEGA JUDGE

This case is scheduled for trial at the Court's May 15, 2023, San Diego, California, trial session. On February 28, 2023, the parties filed a Notice of Proceeding in Bankruptcy. The Notice advises that on February 15, 2023, petitioner Michael D. Dicks filed a petition with the United States Bankruptcy Court for the Southern District of California under Chapter 7 of the Bankruptcy Code (U.S.C. 11) after having filed a petition with this Court on September 27, 2022. By virtue of that bankruptcy filing, an automatic stay is currently in effect pursuant to 11 U.S.C. section 362(a)(8), and proceedings in this case should therefore be stayed.

Upon due consideration and for cause, it is hereby

ORDERED that this case is stricken from the May 15, 2023, San Diego, California, trial session. It is further

ORDERED that jurisdiction is retained by this division of the Court. It is further

ORDERED that, pursuant to 11 U.S.C. section 362(a)(8), all proceedings herein are automatically stayed. It is further

ORDERED that although all proceedings are stayed, the parties shall, on or before August 29, 2023, file a joint status report (or separate reports if a joint report is not possible) of the then present status of the bankruptcy proceeding.


Summaries of

Dicks v. Comm'r of Internal Revenue

United States Tax Court
Mar 3, 2023
No. 20975-22L (U.S.T.C. Mar. 3, 2023)
Case details for

Dicks v. Comm'r of Internal Revenue

Case Details

Full title:MICHAEL D. DICKS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE…

Court:United States Tax Court

Date published: Mar 3, 2023

Citations

No. 20975-22L (U.S.T.C. Mar. 3, 2023)