Opinion
34137-21S
01-05-2023
THOMAS S. FLANAGAN & STEPHANIE P. FLANAGAN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
PATRICK J. URDA JUDGE
This case is currently calendared on the Court's San Francisco, California trial session, scheduled to begin on January 23, 2023.
On December 15, 2022, the Commissioner filed a motion for continuance. In his motion, the Commissioner indicated that petitioner Stephanie Flanagan has died subsequent to the filing of the petition. Upon due consideration, it is
ORDERED that the Commissioner's motion for continuance is granted, in that this case is continued from the above-referenced trial session. It is further
ORDERED that jurisdiction of this case is retained by the undersigned. It is further
ORDERED that the caption of this case is amended to read "Thomas S. Flanagan & Stephanie P. Flanagan, Deceased, Petitioners v. Commissioner of Internal Revenue, Respondent." It is further
ORDERED that, on or before February 21, 2023, the Commissioner shall file an appropriate motion to change the caption of this case or a status report apprising the Court of the then-present status of this case.