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Elias v. Comm'r of Internal Revenue

United States Tax Court
Jun 6, 2023
No. 35700-21S (U.S.T.C. Jun. 6, 2023)

Opinion

35700-21S

06-06-2023

TRYANN ELIAS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Eunkyong Choi Special Trial Judge

This case was calendared for trial at the May 30, 2023, Winston-Salem, trial session of the Court. On March 20, 2023, respondent filed a Motion to Dismiss for Lack of Prosecution. By Order to Show Cause served March 22, 2023, petitioner was instructed to show cause in writing why respondent's Motion to Dismiss for Lack of Prosecution should not be granted, and a decision entered against petitioner for the amounts and year set forth in respondent's Motion. Petitioner did not file any response to the Order to Show Cause. This case was then called and recalled from the Trial Session of the Court at Winston-Salem, North Carolina on May 30, 2023. both petitioner and counsel for respondent appeared and were heard on the Motion. At that time respondent's counsel made an Oral Motion for continuance in order that the parties may work further to resolve the case. On May 31, 2023 the parties submitted a Proposed Stipulated Decision document.

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

ORDERED that respondent's Oral Motion for Continuance is granted and this case is continued. It is further

ORDERED that jurisdiction is retained by the undersigned. It is further

ORDERED that respondent's Motion to Dismiss for Lack of Prosecution, filed March 20, 2023, is denied as moot. It is further

ORDERED that the Court's Order to Show Cause served March 22, 2023, is discharged.


Summaries of

Elias v. Comm'r of Internal Revenue

United States Tax Court
Jun 6, 2023
No. 35700-21S (U.S.T.C. Jun. 6, 2023)
Case details for

Elias v. Comm'r of Internal Revenue

Case Details

Full title:TRYANN ELIAS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Court:United States Tax Court

Date published: Jun 6, 2023

Citations

No. 35700-21S (U.S.T.C. Jun. 6, 2023)