Opinion
12702-20S
02-09-2022
DEBORAH JEAN ERICKSON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Eunkyong Choi, Special Trial Judge.
This Case is set for trial on the Court's February 28, 2022 Seattle, Washington trial session.
On January 28, 2022, Petitioner filed, without objection, a Motion for Continuance. Until recently, Petitioner was self-represented. Petitioner is now represented by the University of South Dakota Knudson School of Law Low Income Taxpayer Clinic ("LITC"). The LITC requires additional time to assist Petitioner in preparing for her case.
The Court received Petitioner's motion on February 4, 2022. Petitioner mailed the motion using USPS Certified Mail, tracking number 7021 2720 0002 2038 9148. The envelope in which Petitioner mailed her motion is postmarked January 28, 2022. The Court takes judicial notice that pursuant to 26 U.S.C. § 7502(a), Petitioner's motion is deemed to have been timely filed on January 28, 2022.
The Court finds that, in the interest of judicial economy, this case should be continued.
On February 7, 2022, Respondent filed, without objection, a Motion for Continuance. In light of the Court's finding above, Respondent's motion is moot.
Upon due consideration, it is
ORDERED that Petitioner's January 28, 2022 motion is granted, and this case is stricken from the Court's February 28, 2022 trial session. If is further
ORDERED that Respondent's February 7, 2022 motion is denied for mootness. It is further
ORDERED that this division of the Court retains jurisdiction. It is further
ORDERED that on or before May 9, 2022, the parties shall file status reports, jointly or separately, apprising the Court of the then present status of this case.