Opinion
15454-21P
04-14-2022
IFEOMA EZEKWO, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Albert G. Lauber Judge
On April 12, 2022, petitioner filed a Motion for Continuance requesting that we continue "the trial now scheduled for April 11, 2022." By Order served March 22, 2022, we struck this case from the Court's April 11, 2022, New York, New York, trial session and continued the case, with jurisdiction retained by the undersigned. The Court's April 11 New York trial session has already concluded, and petitioner's case was not called during that session. Nor is petitioner's case currently calendared for trial at any future Tax Court trial session. We will thus deny petitioner's Motion for Continuance as moot.
As noted in our March 22, 2022, Order, the Internal Revenue Service (IRS or respondent) has filed a Motion for Summary Judgment contending that there are no disputed issues of material fact in this case, that no trial is necessary, and that the IRS is entitled to judgment as a matter of law. Petitioner filed an Opposition to that Motion on March 17, 2022. The Court is now considering respondent's Motion and petitioner's Opposition to it. If we grant respondent's Motion, that will resolve all the issues in this case and there will be no trial. If we deny respondent's Motion, we will calendar this case for trial at an appropriate future date. In consideration of the foregoing, it is
ORDERED that petitioner's Motion for Continuance, filed April 12, 2022, is denied as moot.