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Forschino v. Comm'r of Internal Revenue

United States Tax Court
Sep 17, 2024
No. 13967-22 (U.S.T.C. Sep. 17, 2024)

Opinion

13967-22

09-17-2024

MARC FORSCHINO, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

David Gustafson Judge

On September 16, 2024, the Commissioner filed a "Motion to Substitute Parties and Change Caption" (Doc. 166) and a "Motion to Lift Stay of Proceedings". Both motions appear to be well grounded, but it appears from the motions that counsel declined to state to the Commissioner a position on the motions. We have separately ordered a response to the "Motion to Substitute Parties and Change Caption" to be made by October 4, 2024. As to the "Motion to Lift Stay of Proceedings", it is

ORDERED that, no later than November 12, 2024, any party objecting to the motion to lift the stay shall file a response. In the absence of any timely-filed response, the Court will treat the motion as uncontested. If the co-administrators of the Estate of Marc Forschino become the petitioners in this case, then they should be aware that the rules of this Court would permit them proceed without counsel. In this Court, the majority of petitioners are self-represented. If instead they prefer to have counsel to represent the estate in this case, then of course they may retain counsel admitted to practice in this Court, but they may not stall this case by further delaying the retention of counsel. It is further

ORDERED that, in addition to regular service of this order, the Clerk of the Court shall serve copies on the persons and addresses appearing on the certificate of service attached to the motion to lift stay of proceedings.


Summaries of

Forschino v. Comm'r of Internal Revenue

United States Tax Court
Sep 17, 2024
No. 13967-22 (U.S.T.C. Sep. 17, 2024)
Case details for

Forschino v. Comm'r of Internal Revenue

Case Details

Full title:MARC FORSCHINO, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Court:United States Tax Court

Date published: Sep 17, 2024

Citations

No. 13967-22 (U.S.T.C. Sep. 17, 2024)