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Harris v. Comm'r of Internal Revenue

United States Tax Court
Mar 6, 2023
No. 11998-22S (U.S.T.C. Mar. 6, 2023)

Opinion

11998-22S

03-06-2023

BRIAN E. HARRIS & LAURA P. HARRIS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Peter J. Panuthos, Special Trial Judge.

By Notice dated December 23, 2033, this case is calendared for trial at the Court's San Francisco, California trial session commencing April 17, 2023. In a status report filed by petitioner Brian E. Harris dated February 9, 2023, petitioner advises that petitioner Laura P. Harris is deceased and requests that the caption of this matter is changed to reflect same. Petitioner further asserts that the parties are working with the IRS Office of Appeals to resolve this matter.

Upon due consideration, it is

ORDERED that petitioner shall, on or before March 17, 2023, file a motion to change caption as indicated above and provide the appropriate documentation confirming the death of petitioner Laura P. Harris. It is further

ORDERED that respondent shall, on or before March 17, 2023, file an objection, if any, to petitioner's request to change the caption in this matter. It is further

ORDERED that the parties shall, on or before March 31, 2023, file status report(s) (joint or separate) advising the Court as to the then present status of this matter.

This Order constitutes official notice of its contents to the parties.


Summaries of

Harris v. Comm'r of Internal Revenue

United States Tax Court
Mar 6, 2023
No. 11998-22S (U.S.T.C. Mar. 6, 2023)
Case details for

Harris v. Comm'r of Internal Revenue

Case Details

Full title:BRIAN E. HARRIS & LAURA P. HARRIS, Petitioners v. COMMISSIONER OF INTERNAL…

Court:United States Tax Court

Date published: Mar 6, 2023

Citations

No. 11998-22S (U.S.T.C. Mar. 6, 2023)