Opinion
11402-19
11-04-2021
Richard T. Guzman Petitioner v. Commissioner of Internal Revenue Respondent
ORDER
Patrick J. Urda Judge
This case was previously set for trial at the Court's session that was scheduled to begin in Little Rock, Arkansas on April 6, 2020. Due to concerns about COVID-19, that trial session was canceled, and this case was assigned to the undersigned.
On October 29, 2021, the Commissioner filed a status report, which indicated that he mailed a copy of the proposed stipulated decision document to petitioner Richard T. Guzman on September 13, 2021, but that he never received an executed decision document back from Mr. Guzman. He further indicates that he intends on filing a motion for entry of decision. We will allow him to do so.
Accordingly, it is
ORDERED that, on or before December 1, 2021, the Commissioner shall file a motion for entry of decision.