Opinion
14657-20
08-31-2022
ESTATE OF GAD NAUMAN, DECEASED, ZVIYA PARNES, EXECUTRIX, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Patrick J. Urda, Judge
On April 20, 2022, the Commissioner filed a motion to dismiss for lack of jurisdiction. We called the case at the calendar call for the Court's April 25, 2022, trial session in New York, New York. The Commissioner's counsel appeared, but petitioner did not, nor did anyone on its behalf. The Court thereafter ordered petitioner to show cause why we should not grant the Commissioner's motion to dismiss.
Petitioner subsequently filed a response to the Order to Show Cause, and the Commissioner filed a reply. The Court held a conference call with the parties on August 10, 2022, to discuss petitioner's response. In light of the conference call, Ms. Parnes filed a supplement to her response. The Commissioner filed a reply to that supplemental response in which he indicated that he was satisfied with the information provided and requested that the motion to dismiss for lack of jurisdiction be withdrawn. Upon due consideration, it is
ORDERED that the Commissioner's August 29, 2022, document filed as "response to first supplemental response to Order to Show Cause that resp. motion to dismiss for lack of jurisdiction is taken under advisement. Petr. by 6-24-22 show cause why the court should not grant resp. motion to dismiss for lack of jurisdiction. Additional service of this order served on Brian Skrilloff. The Court's Order served December 22, 2021, is hereby vacated and set aside" is recharacterized as the "Commissioner's reply to petitioner's supplemental response to the Court's Order to Show Cause." It is further
ORDERED that the Court's Order to Show Cause served on April 28, 2022, is hereby discharged. It is further
ORDERED that the Commissioner's motion to dismiss for lack of jurisdiction is denied as moot.