Islam v. Comm'r of Internal Revenue

Full title: RUMANA ISLAM, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Court: United States Tax Court

Date published: Jul 17, 2023

No. 19637-22 (U.S.T.C. Jul. 17, 2023)

Opinion

19637-22

07-17-2023

RUMANA ISLAM, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Elizabeth A. Copeland Judge.

ORDER

Elizabeth A. Copeland Judge.

This case is calendared for trial at the Trial Session of the Court scheduled to commence on October 23, 2023, in New York, New York.

On July 12, 2023, Respondent filed with the Court a Motion to Extend the Time to File the Administrative Record Under Tax Court Rule 93. Respondent informed the Court that the administrative record in this case was sent to long-term file storage at Respondent's Kansas City storage facility, and a special search for the record would be required. Respondent is requesting that the due date by which to file the administrative record in this case be extended thirty (30) days, from July 17, 2023, to August 16, 2023. Petitioner's view on this motion is unknown.

Upon due consideration, and for cause, it is

ORDERED that Respondent's Motion to Extend the Time to File the Administrative Record Under Tax Court Rule 93, filed with the Court on July 12, 2023, is granted and the Court shall extend the deadline for filing the administrative record thirty (30) days, from July 17, 2023, to August 16, 2023.