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Harris v. Comm'r of Internal Revenue

United States Tax Court
Mar 23, 2023
No. 11998-22S (U.S.T.C. Mar. 23, 2023)

Opinion

11998-22S

03-23-2023

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, 2022, this case is calendared for trial at the Court's San Francisco, California trial session commencing on April 17, 2023. On February 9, 2023, petitioner Brian E. Harris filed a status report advising the Court that his counsel of record had passed away and that the caption of the case be changed. The Court incorrectly misread the report as if petitioner Laura P. Harris was the deceased and ordered that proof be provided of the deceased petitioner. This was the Court's error. On March 17, 2023, respondent advised that there is an objection to the change in caption in this matter because petitioner Laura P. Harris is not deceased and remains a party in this case. The Court will remove Craig Hayden Kronman as counsel of record in this case and petitioners will proceed as "pro sese" parties in this matter.

Petitioner Brian E. Harris also indicated that he will be working with respondent's counsel to seek a resolution in this matter. The Court will direct the parties to file status report(s) (joint or separate) advising the Court of the then present status of this matter.

Upon due consideration and for cause, it is

ORDERED that petitioner's counsel of record, Craig Hayden Kronman, is deceased and is no longer counsel in this matter. It is further

ORDERED that petitioners shall be proceeding as "pro se" petitioners in this case. It is further

ORDERED that the parties shall, on or before April 10, 2023, file status report(s) (joint or separate) advising the Court as to the then present status of this matter.

The parties are reminded that this case remains calendared for trial at the Court's April 17, 2023, San Francisco, California trial session.

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 23, 2023
No. 11998-22S (U.S.T.C. Mar. 23, 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 23, 2023

Citations

No. 11998-22S (U.S.T.C. Mar. 23, 2023)