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Hyatt v. Comm'r of Internal Revenue

United States Tax Court
Nov 16, 2022
No. 15497-21 (U.S.T.C. Nov. 16, 2022)

Opinion

15497-21

11-16-2022

ARETHIA B. HYATT, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Patrick J. Urda Judge

On August 22, 2022, the Commissioner filed a motion to dismiss for failure to properly prosecute. The Court subsequently issued an Order on August 25, 2022, directing petitioner Arethia B. Hyatt to file a response to the motion by September 14, 2022. Ms. Hyatt did not file a response.

The Court called and recalled this case from the calendar during the Court's Atlanta, Georgia, trial session, on September 12, 2022, and September 13, 2022, respectively. There was no appearance by or on behalf of Ms. Hyatt. Counsel for the Commissioner appeared and was heard. The Court took the motion to dismiss for failure to properly prosecute under advisement and issued an Order to Show Cause, directing Ms. Hyatt to respond in writing as to why the Court should not grant the motion to dismiss for failure to properly prosecute.

On October 21, 2022, Ms. Hyatt filed her response to our Order to Show Cause. After reviewing Ms. Hyatt's response, the Court directed the Commissioner to file a reply to the response. The Commissioner filed a response to our Order on November 14, 2022. We will recharacterize the Commissioner's response as a motion to withdraw his motion to dismiss for failure to properly prosecute, and grant that motion.

Upon due consideration, it is

ORDERED that the Commissioner's response filed on November 14, 2022, is recharacterized as the Commissioner's motion to withdraw. It is further

ORDERED that the Commissioner's motion to withdraw is granted, and the Commissioner's motion to dismiss for failure to properly prosecute is deemed withdrawn. It is further

ORDERED that the Court's Order to Show Cause served September 22, 2022, is discharged. It is further

ORDERED that, on or before January 17, 2023, the parties shall file a joint status report (or separate reports, if that is more expedient) as to the then-present status of this case.


Summaries of

Hyatt v. Comm'r of Internal Revenue

United States Tax Court
Nov 16, 2022
No. 15497-21 (U.S.T.C. Nov. 16, 2022)
Case details for

Hyatt v. Comm'r of Internal Revenue

Case Details

Full title:ARETHIA B. HYATT, Petitioner v. COMMISSIONER OF INTERNAL REVENUE…

Court:United States Tax Court

Date published: Nov 16, 2022

Citations

No. 15497-21 (U.S.T.C. Nov. 16, 2022)