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Kirk v. Comm'r of Internal Revenue

United States Tax Court
Mar 10, 2023
No. 7756-21 (U.S.T.C. Mar. 10, 2023)

Opinion

7756-21

03-10-2023

CHAD M. KIRK, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Richard T. Morrison Judge

This case is calendared for trial during the Court's Oklahoma City, Oklahoma Trial Session, the first day of which is March 20, 2023.

On February 24, 2023, respondent moved to dismiss this case for lack of prosecution.

On February 28, 2023, the Court ordered petitioner to respond to the motion on or before March 13, 2023.

On March 10, 2023, the Court held a telephone conference with the parties during which petitioner requested a continuance. Respondent stated that he agreed that the case should be continued in the event the Court did not grant respondent's motion to dismiss for lack of prosecution. Petitioner also indicated that he opposed the motion to dismiss for prosecution. However, petitioner is still obliged to respond in writing, by March 13, 2023, to respondent's motion to dismiss for lack of prosecution.

The Court continues to reserve ruling on respondent's motion to dismiss for lack of prosecution at least until petitioner files a response to the motion (or until the deadline for filing such a response passes without such a response being filed by petitioner).

Upon due consideration, it is

ORDERED that ruling respondent's February 24, 2023 motion to dismiss for lack of prosecution continues to be reserved.


Summaries of

Kirk v. Comm'r of Internal Revenue

United States Tax Court
Mar 10, 2023
No. 7756-21 (U.S.T.C. Mar. 10, 2023)
Case details for

Kirk v. Comm'r of Internal Revenue

Case Details

Full title:CHAD M. KIRK, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Court:United States Tax Court

Date published: Mar 10, 2023

Citations

No. 7756-21 (U.S.T.C. Mar. 10, 2023)