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Frazier v. Comm'r of Internal Revenue

United States Tax Court
Sep 6, 2022
No. 2873-21S (U.S.T.C. Sep. 6, 2022)

Opinion

2873-21S

09-06-2022

LARRY J. FRAZIER & SUSAN B. FRAZIER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Eunkyong Choi, Special Trial Judge.

On July 5, 2022, the Court served an Order on the parties instructing them to on or before August 30, 2022, submit to the Court a either stipulated decision or file a joint report (or separate reports, if preferred) regarding the then-present status of this case, or or, if unable to receive a signed decision document, respondent shall make a Motion for Entry of Decision. Having heard no response, on September 1, 2022, the Court served an Order to Show Cause instructing the parties to on or before September 15, 2022, respond to the Court's Order served July 5, 2022, and show cause in writing why they failed to respond to the Court's Order served July 5, 2022. On September 1, 2022, respondent filed a Status Report indicating to the Court that respondent delayed filing his status report because he remained hopeful that the signed decision would appear in the mailroom on or before the August 30, 2022, deadline, or he would get a returned phone call since respondent has also been unable to speak with petitioners as to their position on a Motion. As of the date of this status report, however, respondent has unfortunately not received a signed decision back from petitioners or a response to his most recent detailed telephone messages.

Upon due consideration it is hereby

ORDERED that on or before October 6, 2022, if unable to receive a signed decision document from petitioners, respondent shall make a Motion for Entry of Decision. It is further

ORDERED that the Court's Order to Show Cause served September 1, 2022, is discharged.


Summaries of

Frazier v. Comm'r of Internal Revenue

United States Tax Court
Sep 6, 2022
No. 2873-21S (U.S.T.C. Sep. 6, 2022)
Case details for

Frazier v. Comm'r of Internal Revenue

Case Details

Full title:LARRY J. FRAZIER & SUSAN B. FRAZIER, Petitioners v. COMMISSIONER OF…

Court:United States Tax Court

Date published: Sep 6, 2022

Citations

No. 2873-21S (U.S.T.C. Sep. 6, 2022)